An Act respecting the Inland Revenue

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31 Victoria, c. 8
An Act respecting the Inland Revenue


Contents[edit]

An Act respecting the Inland Revenue.

Preamble.
1. Repealing clause : Canada. 27-28 V, c. 3.
29 V. c. 3.
29-30 V. c. 7.
Nova Scotia R. S. cap. 9.
30 V. c. 14.
New Brunswick 23 V. c. 20.
Exceptions from repeal.
Mode of construing this Act.
INTERPRETATION AND DEFINITION OF TERMS.
2. Interpretation of certain words and expressions.
Still.
Spirit Receiver.
Rectifier.
Proof Spirits.
Distillery.
Distiller.
Beer.
Brewery.
Brewer.
Malt.
Malt-house.
Maltster.
Cistern.
Couch frame.
Malt-floor.
Kiln.
Raw Tobacco.
Tobacco manufactory.
Tobacco manufacturer.
Bonded manufacturer.
Bonded manufactory.
Stamp.
Subject to Excise.
Superior Officer of Inland Revenue.
Departmental Regulation.
OF LICENSES.
3. Parties not to carry on any business subject to excise without license.
2. Or to keep any apparatus used in such business.
3. Exception as to beer brewed for private use.
4. Or growing tobacco for private use.
4. Existing licenses continue.
5. When annual licenses shall expire ; and as to licenses for less than a year; and the duty to be paid for them.
Proviso : as to present holders of Iicenses in N. S. and N. B.
6. Application for license.
7. What the application must show.
License to apply to one place only.
8. Names of sureties and capacity of utensils to be contained in application.
9. Description of utensils, for distilling or brewing.
1. Dimensions of stilt, &c.
2. Description of pipes, &c.
10. Of apparatus for malting.
11. For manufacturing tobacco.
12. Premises referred to is license to be surveyed by an Officer of Inland Revenue.
13. Conditions of license, and security to be given by a Distiller.
14. Conditions of license, and security to be ven by a Rectifier.
15. Conditions of License and security to be given by a Maltster or Tobacco Manufacturer.
16. Conditions of license and security to be given by a Brewer.
17. Governor in Council may authorise the manufacture of goods in bond from dutiable articles.
18. Conditions of license so to manufacture and security to be given.
19. How long such bonds under foregoing sections shall remain it force.
20. New bond if new license.
21. New bond if surety dies, becomes insolvent, &c.
22. To whom the application for a license shall be made, and by whom issued.
23. Same conditions for new license.
24. Burden of proof of Iicense.
DUTIES PAYABLE ON LICENSES.
25. On general license for distilling and rectifying by any process.
26. For brewing.
27. For malting.
Proviso.
28. For manufacturing Tobacco.
29. For manufacturing in bond.
30. To be paid before license issues.
31. Duties of Excise imposed.
2. On spirits.
3. On Malt.
4. On beer or imitation of beer.
5. Duties of excise on Manufactured Tobacco.
6. Cavendish, Snuff, &c.
7. Canada twist.
8. Cigars.
9. On goods manufactured in bond.
10. Commencement of duties.
11. On what quantities to be levied.
32. To be duties within the Management Act.
OBLIGATIONS OF PERSONS HOLDING LICENSES.
33. Notice to Collector of intention to work at any time.
2. What shall be working.
3. The same as to Maltsters.
4. Penalty for working without notice.
34. Assistance to be afforded to officer of Inland Revenue.
35. Notice of intention to alter apparatus to be given to Collector.
36. Collector may require new list, &c., of apparatus.
Penalty for refusal.
Designation of Apartments.
37. Inscription over entrance to premises subject to Excise.
2. Site of letters, &c.
3. Inscription over entrance to each separate apartment.
38. To be subject to approved of officer of inland Revenue.
Books, Accounts and Papers.
38. Books to be kept by a distiller : and what to show.
1st. The same.
2nd. The same.
3rd. The same.
4th. The some.
39. Books to be kept by a maltster, and what to show.
1. The same.
2. The same.
40. Stock Books, by any party carrying on business, subject to Excise.
What the stock books must show.
41. Books, &c., to be produced to proper officer when required.
1. Officers may make entries therein.
2. Or take extracts therefrom.
3. In cases of seizure, books may be seized and removed.
42. Quantities to be slated in lbs. except fluids.
2. Fluids in wine gallons.
3. Weights and measures.
CLAUSES HAVING SPECIAL REFERENCE TO DISTILLERIES.
Charge of Duty on Spirits.
43. How it may be computed.
Method giving most duty to be taken.
Provision when damaged grain or mill offal is used.
44. Computing duty under Sect. 43.
1. On the quantity of grain.
2. On the quantity of Beer or Wash.
Inquiry in case of doubt.
Assessing duty according to result.
3. Ascertaining the alcoholic value of the Beer or Wash.
Testing the strength of the Beer or Wash.
4. Quantity of spirits passing into the close receivers.
5. Ascertaining the quantity of spirits sold or removed from the distillery.
Inquiry in case of doubt.
Computation on the result.
6. Period to which enquiries may extend : prevision if more duty is found to be payable.
7. Onus of proof that the officer is wrong.
45. Vessels, &c., to be accurately gauged once a year.
2. List to be made :—particulars.
Proviso for correction.
3. Triplicate copies and where to be kept.
46. Certain apparatus to be constructed according to departmental regulations.
4. Capacity of certain vessels to be marked thereon.
5. Pipes and conduits to be colored.
6. Water.
7. Beer or Wash.
47. Casks how marked.
48. Tails of worms to be inclosed in locked safes.
2. Subject to approval.
3. As to communication from worm to doubler or receiver.
49. Certain distilleries to have two receivers ; capacity of each.
2. The same in large distilleries.
3. Gauging quantities of sprits produced.
50. Spirit not to be removed until guaged, &c.
51. Receiver to be a closed vessel and locked.
52. No perforation allowed in receiver.
53. Proportion of internal diameter to productive capacity of distillery.
2. Space for examination to be left round apparatus.
3. Beer Reservoir how placed, &c.
4. Penalty for non-compliance with these provisions.
54. Certain apparatus in distillery not working to be locked up.
Proviso for repairs.
55. Safes, metres &c., how provided and paid for.
56. Certain apparatus for redistilling low wines or faints to be locked or sealed.
CLAUSES HAVING SPECIAL REFERENCE TO MALT-HOUSES AND MALTING.Measurements of grain bow made, and stated.
57. Weight in certain cases.
58. Shape of cisterns.
59. Construction of couchframes.
60. Space to be left round either.
61. Grain how to be deposited on malt floor.
62. As to steeping or moving grain.
63. Notice to officer of intent to steep grain.
64. Notice of intent to dry grain or move dried malt.
65. Computing duty on malt.
1. Gauging before wetting.
2. After wetting.
3. Gauging and weighing malt when dried.
66. Basis of calculation for comparing results of gauging and computations.
5. Mode of calculating duty.
6. Weight of dry malt equivalent to a bushel.
67. Doubts how decided.
68. Removing dried malt.
69. Storage of malt until duty is paid.
70. Securing maltwarehouses.
71. The same as to malt-house.
Proviso.
72. Final computations of duty.
73. Account to be kept in any required form.
CLAUSES HAVING SPECIAL REFERENCE TO TOBACCO MANUFACTURES.
74. Packages included in return and on which duty has been paid or secured, to be stamped by Collector.
2. Empty packages with stamps not allowed in tobacco manufactories.
75. Forfeiture of packages unstamped.
76. Manufacturer to provide means of weighing and stamping, &c.
TIME AND FORM OF RETURNS AND PAYMENT OF DUTIES.
77. Month divided into two parts.
78. Returns for each half month.
79. Time for making returns.
80. Accounts to be presented to Collector and what to show.
As to distilleries.
As to malt-houses.
As to Breweries.
As to Tobacco manufactories.
As to Bonded manufactories.
81. To be made for each half month.
82. How to be attested.
Further attestation may be required.
83. Form of attestation.
84. Before whom to be attested.
Officer may examine certain persons on oath.
85. Mode of giving notices, delivering returns, &c.
86. When the duties shall be payable.
87. Calculation of duty, and correction of such calculation.
If the Collector doubts the correctness of any statement, &c.
BONDING OR WAREHOUSING.
88. Goods subject to Excise duty may be ware-housed under regulations.
89. Warehouse to be provided by owner of goods, and approved.
90. Goods to be at owner's risk.
91. Amount of bonds.
92. Not less than one package to be removed.
93. Period of warehousing limited.
94. Duty to be stated in entry.
95. Transfer of goods in warehouse.
96. Quantity, value and packages to be described.
97. Packages to be marked.
98. Stowage of casks.
99. Access to be provided for.
100. Goods in several entries not to be mixed.
101. To be remarked and re-stowed in certain cases.
102. Duty to be paid on goods taken out.
103. Entries to be refused until the requirements of this Act are complied with.
104. Dutiable articles used for manufacture in bond may be received by persons so licensed as into a warehouse.
105. Payment of duties on goods manufactured, &c.
Unless exported or warehoused.
106. Cancelling bond for dutiable articles received, on certain conditions.
Proviso, if not used within six months.
107. Forms to be directed by the department.
108. As to malt warehoused.
109. Drawback on Beer exported.
2. Notice of intent to export must have been given.
PERMITS.
110. Conditions on which only spirits may be removed.
Forfeiture for illegal removal.
111. Power to detain persons removing spirits unlawfully.
Forfeiture if no permit.
112. Hours and conditions of removal.
Forfeiture for contravention.
REGULATIONS BY ORDER IN COUNCIL.
113. Governor in Council may make regulations for ware-housing.
114. And for carrying out this Act.
May require bonds, impose penalties, &c.
Regulations may be repealed, amended, &c.
115. Publication and legal effect of Regulations.
116. Powers of offi cers of Inland Revenue and Excise.
117. Who shall be such officers.
118. Collectors of Inland Revenue.
Officers of Excise.
119. Not to deal in goods subject to Excise.
120. Power to administer oaths.
121. Power of officers.
1. Entry into places where business subject to Excise is carried on.
2. Inspecting apparatus, &c.
3. Breaking partitions, &c., to discover hidden apparatus.
4. Examining worms of stills, &c.
5. Gauging ves-sels, &c.
Closing and sealing vessels, &c.
6. Taking samples of Tobacco manufactured, at wholesale price.
7. Taking samples of beer or wash.
122. Power of officers to enter into premises subject to Excise.
By day or night.
123. Power to obtain Search Warrant and make Search.
124. License may be suspended for certain contraventions of this Act.
125. Writ of Assistance may be granted , and by whom.
How long to remain in force.
2. Powers of Officers of Excise under such writ.
Entry and search.
126. Justices of the Peace and others, to assist on being required.
PENALTIES.
127. Penalty for exercising any business subject to excise without license.
128. Additional penalty.
129. Apparatus and goods found in any place for which no license is taken to be forfeited.
130. Penalty on persons having in their possession apparatus for carrying on business subject to Excise without having made a return thereof.
131. Penalty for selling or having in possession any package of manufactured Tobacco unstamped.
132. Engines and apparatus on premises in which fraud against the Revenue is committed to be forfeited.
133. Seizure of articles on which duty is not paid.
134. Penalty on Maltster fraudulently putting grain into a cistern.
135. Penalty for removing malt before account is taken.
136. Penalty for using stamped or branded packages for goods on which duty is not paid without effacing such stamp ;
Or vending tobacco without defacing label, &c.
137. Penalty for not malting proper returns of premises, apparatus, &c.
2. Using apparatus not returned.
3. Making changes without notice.
4. Using secret communica-tions, &c.
5. Or pipes, &c., not duly returned.
6. Using apparatus for purposes not notified.
7. Refusing to designate uses of vessels, &c.
8. Refusing to admit Officers.
9. Or to allow inspection of apparatus.
10. Deceiving Officers.
Penalty.
Farther penalty.
138. Apparatus to be forfeited.
139. Penalty for refusing to assist officers.
140. Penalty for—
2. Neglecting to keep books required by this Act, &c.
3. Not making true entries.
4. Falsifying books.
5. Removing leaves of Books.
6. Defacing Books.
7. Refusing to make any returns, &c.
8. Falsifying any return, &c.
9. Refusing to produce any Book, &c.
Amount of pe-nalty and forfeiture of apparatus.
And of stock, &c., in respect of which false return is made or information refused.
141. Penalty for using beams, scales, weights or measures without inspection.
Forfeiture.
142. Penalty for having unlawful per-forations in certain vessels.
143. Breaking the Crown's lock or seal, or abstracting goods, or counterfeiting labels, &c., to be felony.
144. Penalty for—
2. Not rendering accounts.
3. Not paying duties.
4. Or forfeitures.
License to be forfeited.
No new license except on certain conditions.
145. Obstructing Officers a mis-demeanor.
146. Assaulting Officers or persons assisting them to be felony.
147. Punishment for taking away goods seized or detained.
Felony.
148. Penalty on persons refusing to give evidence.
149. Penalty for any contravention of this Act when no other is provided.
150. Notice to Officer sued for any thing done in the exercise of his office, and what to contain.
No other cause of action to be proved, &c.
151. Action to be brought within three months.
Pleas to such action.
Costs.
152. Amends may be tendered after notice : effect of such tender.
Costs.
Money may be paid into Court.
153. Nominal damages only, if Judge certifies probable cause.
154. No costs to claimant in case of seizure with probable cause certified by Judge, nor more than nominal damages against seizing Officer.
RECOVERY OF DUTIES AND PENALTIES.
155. Duties recoverable whether account has been rendered or not.
As a debt to Her Majesty with full costs.
156. Recovery of penalties.
If not over $500, in County or Circuit Court.
157. How perishable articles seized may be dealt with.
2. May be given up on security.
158. Burden of proof that duties have been paid, &c.
159. Forfeited aparatus may seized and secured until condemned.
160. Schedule to be made by Officer seizing, &c.
Copies to be made and for whom.
161. To be seized in Her Majesty's name.
2. Stock in trade and apparatus of the party owing any duties or penalties to be specially liable.
Notwithstanding any claim or title.
Provision if the same be forfeited.
162. Notice of seizure to be posted up.
2. How claims to the property seized shall be determined.
3. Claims to be posted up.
163. Condemnation if not claimed within a certain time.
2. Goods seized may be delivered up on security.
164. Payment of penalty not to discharge any duty.
165. Recovery of pecuniary penalties, and forfeitures : distress if not paid.
Imprisonment.
166. Costs may be recovered by Attorney General, &c., in any competent Court.
167. Appropriation and division of penalties and forfeitures.
Proviso, as to power of Governor to remit.
168. Excise Officers, &c., to be competent witnesses.
169. Sums recovered for Her Majesty to form part of Con. Rev. Fund.
170. As to goods voluntarily abandoned as forfeited or penalties voluntarily paid.
171. Doubts respecting the Canada Vine Growers Association, removed.
Act of Province of Canada, 29, 30 v., c. 121.


The Act[edit]

31 Victoria, c. 8


An Act respecting the Inland Revenue.


[Assented to 21st December, 1867.]


Preamble.
HER Majesty, by and with the advice and consent of the Senate and house of Commons of Canada, enacts as follows :
Repealing clause : Canada. 27-28 V, c. 3.
1. The Act of the Legislature of the late Provipce of Canada, passed in the session held in the twenty-seventh and twenty-eighth years of Her Majesty's Reign, intituled : An Act to amend and consolidate the Acts respecting duties of Excise, and to impose certain new duties,
29 V. c. 3.
and the Act of the said Legislature passed in the twenty-ninth year of Her Majesty's Reign, intituled : An Act to amend the Act respecting duties of Excise,—
29-30 V. c. 7.
and the Act of the said Legislature passed in the session held in the twenty-ninth and thirtieth years of Her Majesty's Reign, intituled : An Act to amend the Acts respecting duties of Excise, and to alter the duty thereby imposed on spirits,
Nova Scotia R. S. cap. 9.
and the ninth chapter of the Revised Statutes of Nova Scotia (third series), intituled : Of Excise duties,—
30 V. c. 14.
and so much of the Act of the Legislature of the Province of Nova Scotia, passed in the thirtieth year of Her Majesty's Reign, and intituled : An Act relating to the refining of Sugar and the manufacturing of Tobacco,—as relates to the manufacturing of Tobacco,—
New Brunswick 23 V. c. 20.
and the Act of the Legislature of the Province of New Brunswick, passed in the twenty-third year of Her Majesty's Reign, intituled : An Act relating to Distilleries,—and so much of any other Act or law as may be inconsistent with this Act, or makes any provision for any matter provided for by this Act) are and is hereby repealed,—
Exceptions from repeal.
except that such repeal shall not affect the repeal of any former Act or provision of Law, any liability incurred, any duty accrued, any bond or security given, any action, suit or proceeding pending, any penalty, forfeiture or punishment incurred for any offence committed, any appointment, order in Council, regulation or order made or given and not inconsistent with this Act, or anything lawfully done before this Act comes into force,—with respect to all which, and to any transaction, matter or thing having occurred before that time, the said repeal shall not apply ;
Mode of construing this Act.
and this Act shall as respects the Provinces of Ontario and Quebec, be construed as an amendment and consolidation of the Acts of the Legislature of the late Province of Canada hereby repealed, and not as a new law, in so far as its provisions are not inconsistent with those of the said repealed Acts, nor shall any duty hereby imposed be held to be a new duty, if it is the same in amount as that heretofore payable.


INTERPRETATION AND DEFINITION OF TERMS.
Interpretation of certain words and expressions.
2. The following terms and expressions wherever used in this Act, unless it be otherwise specially provided or there be something in the context repugnant to or inconsistent with such construction, shall be construed and interpreted as hereinafter mentioned, that is to say :
Still.
"Still" means and includes any distilling apparatus whatever for the distilling or making of spirits ;
Spirit Receiver.
"Spirit Receiver" means the vessel or vessels into which the spirit is conveyed as hereinafter provided from the tail of the worm for measurement, and in which the quantity and strength upon which the duty is payable, is ascertained and determined by the Officer of Excise ;
Rectifier.
"Rectifier" means and includes any pipe, vessel or still into which the spirit is conveyed after leaving the spirit receiver, for the purpose of rectification, by redistillation, filtration or by any other process ;
Proof Spirits.
"Proof Spirits" or "Spirits of the strength of Proof," mean any spirit having the strength of proof by Sykes' Hydrometer ;
Distillery.
A "Distillery" means and includes any place or premises,—
  • Where any process of fermentation for the production of wash is carried on, or
  • Where any wash is kept or produced for the purpose of distillation, or
  • Where any mash-tub, fermenting-tun, worm or still for the distillation of spirits is set up or used, or
  • Where any process of distillation whatever of spirits is carried on, or
  • Where any process of rectification of spirits either by redistillation, filtration or other process is carried on, or
  • Where any spirits are manufactured or produced from any substance whatever, by any process whatever :

And every office, workshop, warehouse, granary, fermenting-room, mash-house, still-room, rectifying-house, vault, cellar, shed, yard or other place owned or occupied by, or on behalf of or for the use of any Distiller, or wherein any part of his business as such is transacted or where any grain, matter, material or apparatus suitable for or adapted to the production of spirits, or which is or is to be used in the production or rectification of spirits is kept or stored, or where any of the products of the distillery arc kept or stored, or where any process of manufacture is carried on, shall be held to be included in and to form part of the distillery to which they are attached or are appurtenant ;

Distiller.
"Distiller" means and includes any person who conducts, works, occopies or carries on any Distillery, or who rectifies any spirits by any process whatsoever, either by himself or his agent ; and every person making or keeping beer or wash prepared or fit for distilling, or low-wines or faints, or having in his possession or use a Still or Rectifying apparatus, shall be deemed to be a distiller and liable to the several duties, obligations, penalties and forfeitures imposed by law on distillers ;
Beer.
"Beer" means and includes Beer, Ale, Porter, Lager Beer and all other Malt Liquor ;
Brewery.
"Brewery" means and includes any place or premises where any Beer or Malt Liquor, or Beverage in imitation of Malt Liquor, is manufactured ; and all offices, Granaries, Mash-rooms, Cooling-rooms, Vaults, Cellars and Store-rooms connected therewith or in which any material to be used in the manufacture of Beer or Malt Liquor is kept or stored, or where any process of manufacture is carried on, or where any apparatus connected with such manufacture is kept or used, or where any of the products of Brewing or Fermentation are stored or kept, shall be held to be included in and to form part of the Brewery, to which they are attached or are appurtenant;
Brewer.
"Brewer" means and includes any person who occupies, carries on, works or conducts any Brewery either by himself or his agent ;
Malt.
"Malt" means and includes all preparations of grain or leguminous seeds that have been steeped in water, allowed to germinate and the germination checked by drying, or which is to be used for the production of Beer, or that may be malted for the purpose of distillation ;
Malt-house.
"Malt-House" means and includes any place or premises where any malt is manufactured, made or produced,—and all offices, granaries, malt-houses, kilns, malt-warehouses and store rooms connected therewith, or in which any grain, leguminous seeds or material to be used in the manufacture of malt are kept or stored, or where any process of such manufacture is carried on, or where any apparatus or utensils connected with or used in such manufacture are kept or used, or where any of the products of malting are stored or kept, shall be held to be included in and to form part of the malt-house to which they are attached or are appurtenant ;
Maltster.
"Maltster" means and includes any person who occupies, carries on, works or conducts any malt-house either by himself or his agent ;
Cistern.
"Cistern" means and includes any vessel, vat, or other apparatus or utensil wherein any grain or leguminous seed is steeped or wetted during any of the processes of converting it into malt ;
Couch frame.
"Couch-Frame" means and includes any place or compartment into which the grain is conveyed after being removed from the cistern ;
Malt-floor.
"Malt-Floor" means and includes all those floors in the malthouse whereon the grain is placed during the next process after its removal from the couch-frame ;
Kiln.
"Kiln" means and includes all heated floors or apparatus wherein or whereon grain is dried or roasted in the next process after its removal from the malt-floor ;
Raw Tobacco.
"Raid Tobacco" means unmanufactured tobacco, or the leaves and stems of the plant before it has passed through any process of Manufacture ;
Tobacco manufactory.
"Tobacco Manufactory" means and includes any place or premises where Tobacco is manufactured or worked up ; and every Work-shop, Office, Store-room, Warehouse, Shop, Shed, Yard or other place where any of the raw material is or is to be stored, or where any process connected with the manufacture or preparation of Tobacco is, or is intended to be carried on, or where any of the products of the manufacture are, or are intended to be stored, shall be held to be included in and to form part of the Tobacco Manufactory to which they are attached or are appurtenant ;
Tobacco manufacturer.
"Tobacco manufacturer" means and includes any one who by himself or his agent carries on any business or process of manufacturing or working up, or in any way preparing raw tobacco for smoking, chewing, for snuff or for any other purpose ; and the manufacturing or preparing of Cigars shall be a manufacturing of Tobacco within the meaning of this Act ;
Bonded manufacturer.
"Bonded Manufacturer" means and includes any person who by himself or his agent carries on the manufacture of any article or compound wherein goods liable to duties of Customs or Excise are used before the duties to which they are liable are paid ;
Bonded manufactory.
"Bonded Manufactory" means and includes any place or premises where any article or compound is manufactured or made in the compounding or manufacturing whereof goods liable to duties of Customs or Excise are used before the duties to which they are liable are paid ; and every place where any such goods are warehoused, stored or kept shall be held to form a part of the bonded manufactory to which it is attached or appurtenant ;
Stamp.
"Stamp" means any distinctive mark, label or seal, impressed upon or affixed to any goods, material, merchandize, or apparatus, subject to the provisions of this Act, or of any other Act passed or to be passed respecting Excise, or of any order in Council, or departmental re lation made under such provisions, or impressed upon or affixed to any package in which any such goods, material, or merchandize are contained ; and such stamps respectively shall be made, impressed and affixed, in such manner, and by means of such dies or other instruments as shall, from time to time, be ordered and regulated by the Minister of Inland Revenue ;
Subject to Excise.
The words "subject to Excise" wherever they occur in this Act, shall mean—"subject to the provisions of this Act, or to any other Act, passed or to be passed respecting duties of Excise or the Inland Revenue, or to any proclamation, order in Council or departmental regulation Published or made or that may be hereafter published or made under such provisions ;" and every place or premises wherein licit or illicit, licensed or unlicensed, mashing, fermentation, distillation, rectifying, brewing, manufacturing of Tobacco or manufacturing of an article in bond or manufacturing of an article on which here is a duty of Excise, or which is manufactured wholly or partly out of any articles on which there is a duty of Excise or Customs and on which such duty has not been aid is carried on or performed,—and every worm, still, mash-tub, fermenting-tub, or other tool, utensil, apparatus or thing, which is or might be used for such purposes lawfully or unlawfully shall be deemed to be "subject to Excise."
Superior Officer of Inland Revenue.
The words "Superior Officer of Inland Revenue" shall mean and include the Commissioner, or Assistant Commissioner, or inspector of Inland Revenue, or any person doing duty as the deputy head of the department and any Inspecting Officer of Inland Revenue or of Excise.
Departmental Regulation.
The words "Departmental Regulation" whenever they occur in this Act shall mean and include all regulations and rules promulgated by the department of Inland Revenue and duly authenticated by the deputy head of that department.


OF LICENSES.
Parties not to carry on any business subject to excise without license.
3. From and after the passing of this Act no person, except such as shall have been licensed as herein provided, shall carry on the business or trade of a distiller, or brewer, or maltster or of a manufacturer of tobacco, or use any utensil, machinery or apparatus suitable for carrying on any such trade or business or any business subject to Excise :
Or to keep any apparatus used in such business.
2. Neither shall it be lawful for any person or persons to have in his or their possession or keep any still, worm, mash-tub, fermenting-tun, distilling, rectifying or brewing apparatus, or any malt-kiln or malt-floor, nor any apparatus for the manufacture or production of malt, nor any tobacco press or mill for cutting or grinding tobacco, without having given, when such articles come into his possession and on or before the tenth day of July in each subsequent year, a full and particular list, description and return thereof to the Collector of Inland Revenue, of the same nature and in the same form as is hereby required in an application for a license to use similar apparatus or machinery ;
Exception as to beer brewed for private use.
3. Except that utensils used by any person solely for the purpose of brewing Beer for the use of himself and family, and not for sale, are exempt from the provisions of this Act, and Beer so brewed shall not be liable to any duty under this Act, nor shall any license be required by any person so brewing for his own private use ;
Or growing tobacco for private use.
4. Nor shall any person growing tobacco on his own lands or property and manufacturing the same for his own private use and not for sale, require a license for so doing, nor shall the tobacco so manufactured be subject to excise duty.
Existing licenses continue.
4. Every license issued under any Act hereby repealed, whether of the late Province of Canada, or of the Province of Nova Scotia or New Brunswick for any purpose for which a License is required by this Act, shall continue in force for the period for which it was granted, and the holder thereof shall be deemed to be licensed under this Act for the purposes for which such license was granted to him; and he shall be subject to all the provisions, penalties and forfeitures, provided for in this Act, to the same extent, and in the same manner as if such license were issued under this Act.
When annual licenses shall expire ; and as to licenses for less than a year; and the duty to be paid for them.
5. Every other license shall terminate on the thirtieth day of June, in every year, and except as is herein otherwise provided, the same amount shall be paid for every such license whether it has a full year or only a part of a year to run from the date when it is granted ; except that in the case of any application for any such license by a party who has not theretofore obtained a license, and who is beginning business, such license, if applied for on or after the first day of January, may be issued to such applicant for the remainder or until the end of the fiscal year, upon payment of one half only of the annual license duty or fee otherwise payable on such license ;
Proviso : as to present holders of Iicenses in N. S. and N. B.
And except also that any party licensed as aforesaid under any Act of Nova Scotia or New Brunswick and whose license will expire before the thirtieth day of June, in the year one thousand eight hundred and sixty-eight, may obtain a license under this Act, which shall be in force from the expiration of such license until the thirtieth day of June then next, on payment of a portion of the annual license duty or fee, proportionate to the time during which such license will be in force, and upon complying otherwise with the requirements of this Act.
Application for license.
6. Every person requiring a license under this Act shall make application therefor in writing over his signature to the Collector of Inland Revenue, within whose district or Revenue division, the business for which such license is required, is to be carried on, and every such application shall be made in the form to be prescribed by the Minister of Inland Revenue.
What the application must show.
7. Every application for a license shall state the exact locality, in the City, Town, Village, Township, or local Municipality, as the case may be, where the premises are situated, in which the business for which the license is required is to be carried on, and shall contain or have annexed thereto—a full and particular description in writing, with such models, diagrams or drawings as may be needed for fully understanding the same, of all the machinery, buildings, premises and places where such business is to be carried on, or where any of the materials or commodities used or to be used therein, or any of the products thereof, are or are to be stored or kept, and of the power by which the machinery so used is to be worked ; and the description shall also describe in detail every building and every separate room, cellar, vault, shed or other compartment thereof, specifying what use is to be made of each, and stating the designation which is to be placed over the entrance to each, in accordance with the provisions of this Act ;
License to apply to one place only.
and no one license shall authorize a person to keep or use a Still, or make wort or wash, low-Wines or Spirits, or brew Malt Liquor or manufacture Malt or Tobacco, in any other place than the house or premises mentioned in the application for such License.
Names of sureties and capacity of utensils to be contained in application.
8. Every such application shall also state the names of the parties proposed by such applicant as his sureties in accordance with the requirements of this Act ; and it shall also contain a statement of the maximum quantity of each article which the utensils are capable of mashing, fermenting, distilling or otherwise producing within each half month.
Description of utensils, for distilling or brewing.
9. Every application for a license for distilling or brewing, or for manufacturing in Bond, shall also contain a list and description of all utensils, stills, worms, boilers, mash-tubs, fermenting-tuns, coolers, underbacks, spirit-receivers, or other vessels or machinery, which it is intended should be placed in the premises, or which are on the premises at the time of application, specifying distinctly and clearly—
Dimensions of stilt, &c.
1. The dimensions and capacity of every Still, Mash Tub, Fermenting Tun, Cooler, Spirit Receiver, and of every other utensil, in inches and wine gallons, the purpose to which each is to be applied, and the locality or position in the building in which it is or is to be placed or used ; and also—
Description of pipes, &c.
2. A description of every Pipe, Conduit, Trough, Hose, Valve, Pump, Cock, and of every means of connection or communication between the several vessels or utensils used in or about the Distillery or Brewery, with a description and drawing or model shewing the exact position of every cock, connection and joint.
Of apparatus for malting.
10. Every application for a license to carry on business as a maltster shall also contain a description of all cisterns, couch frames, malt-floors, kilns, malt-warehouses or other places, utensils, apparatus or things whereon or wherein malt is to be made, manufactured or stored, in every case stating the dimensions, cubical contents or area as the case may be, of the cisterns, couch-frames, malt-floors, kilns or store-houses.
For manufacturing tobacco.
11. Every application for a license for the manufacturing of tobacco, shall also contain a list and description of all tools and machinery used or proposed to be used in the business for which the license is sought, especially of all Presses, Cutting Machinery and Mills, stating the part of the building in which they are to be used.
Premises referred to is license to be surveyed by an Officer of Inland Revenue.
12. No license shall be granted for carrying on any business or trade under this Act, until after a survey has been made by an officer of Inland Revenue duly authorized for that purpose by departmental regulation or otherwise, of the building or place wherein such business is to be carried on, nor until such officer has reported that all the conditions and provisions of this Act and of any order in Council or departmental regulation made in virtue thereof, have been complied with as respects such place ; And no license shall in any ease be granted for carrying on any business in any building which forms part of or is appurtenant to, or which communicates by any common entrance with any shop or premises wherein any article to be manufactured under such license is sold by retail, or wherein there is kept any broken packages of such articles.
Conditions of license, and security to be given by a Distiller.
13. A license to carry on the business or trade of a Distiller may be granted to any party, who has complied with the other requirements of this Act, provided that the granting of such license has been approved by the District Inspector, and that the party has, jointly with not less than two and not more than six good and sufficient sureties, entered into a bond to Her Majesty, Her Heirs and Successors, in a sum equal to the amount at which the Collector or some superior officer of Inland Revenue estimates the duties to be paid by the party to whom the license is granted, on the products of the distillery for which it is granted, worked to its full capacity, during one month of the time for which the license is to remain in force, the party obtaining the license being bound in the full amount of such estimate, and the sureties each severally for such amount as that the sums for which they are respectively bound shall together be equal to the amount of such estimate ; and such bond shall be taken before the Collector or superior officer of Inland Revenue, who shall cause such sureties to justify as to their sufficiency, each for the sum for which he is bound, by affidavit to be made before him and indorsed upon the bond, and shall be conditioned for the rendering of all accounts and the payment of all duties and penalties which the party to whom the license is to be granted will become liable to render or pay under this Act, and that such party will faithfully comply with all the requirements of this Act, according to their true intent and meaning, as well with regard to such accounts, duties and penalties as to all other matters and things whatsoever.
Conditions of license, and security to be ven by a Rectifier.
14. A license to carry on the trade or business of a Rectifier may be granted to any party who has complied with the provisions of this Act, provided that the granting of such license has been approved by the District Inspector and that the party has, jointly and severally with two good and sufficient sureties, entered into a bond to Her Majesty, Her Heirs and Successors in the cam of four thousand dollars ; and such bond shall be taken before the Collector of Inland Revenue, who shall cause such sureties to justify as to their sufficiency before him by affidavit endorsed upon suCh bond, and shall be conditioned for the rendering of all accounts and the payment of all duties and penalties which the party to whom the license is to be granted will become liable to render or pay under the provisions of this Act, and that such party will faithfully comply with the requirements thereof according to their true intent and meaning ; as well with regard to such accounts, duties and penalties, as to all other matters and things whatsoever.
Conditions of License and security to be given by a Maltster or Tobacco Manufacturer.
15. A license to carry on the trade or business of a Maltster or Tobacco Manufacturer may be granted to any party who has complied with the provisions of this Act, provided that the granting of such license has been approved by the district Inspector, and that the party has, jointly and severally with two good and sufficient sureties, entered into a bond to Her Majesty, Her Heirs and Successors, in a sum equal to the amount at which the Collector of Inland Revenue estimate the duties to be paid by the party to whom the license is granted, during two months of the time is to remain in force ; and such bond shall be taken before the said Collector of Inland Revenue, who shall cause such sureties to justify as to their sufficiency before him, by affidavit endorsed upon such bond, and shall be conditioned for the rendering of all accounts, and the payment of all duties and penalties which the party to whom the license is to be granted, will become liable to render or pay under the provisions of this Act, and that such party will faithfully comply with the requirements thereof, according to their true intent and meaning, as well with regard to such accounts, duties and penalties, as to all other matters sand things whatsoever.
Conditions of license and security to be given by a Brewer.
16. A license to carry on the trade or business of a Brewer may be granted to any party who has complied with the provisions of this Act, provided that the granting of such license has been approved by the District Inspector and that the party has, jointly and severally, with two good and sufficient sureties, entered into a bond to Her Majesty, Her Heirs and Succssors, in the sum of one thousand dollars, and such bond shall be taken before the Collector of Inland Revenue, who shall cause such sureties to justify as to their sufficiency before him by affidavit endorsed upon such bond, and shall be conditioned for the rendering of all accounts and the payment of all penalties to which the party to whom the license is granted will become liable under the provisions of this Act, and that such party will faithfully comply with the requirements thereof according to their true intent and meaning, as well with regard to such accounts and penalties as to all other matters and things whatsoever.
Governor in Council may authorise the manufacture of goods in bond from dutiable articles.
17. The Governor in Council may, in his discretion, authorize the manufacture in bond of such dutiable goods as he may from time to time see fit to designate, in the manufacture or production whereof spirits or other articles subject to duties of customs or excise are used, by persons licensed to that effect and subject to the provisions herein made and to the Regulations to be made by the Governor in Council in that behalf.
Conditions of license so to manufacture and security to be given.
18. Before any person shall be entitled to carry on any such manufacture in bond, he must apply for and obtain a license so to carry on the manufacture of some certain kind or kinds of goods to be mentioned in the application and license, in some certain premises to be therein described ; every such license shall be known as a Bonded Manufacturing License, and no such license shall be granted to any party until the granting thereof has been approved by the Department of Inland Revenue, no, until he has, jointly and severally with goood and sufficient sureties to the satisfaction of the Collector or some superior officer of Inland Revenue, entered into a bond to Her Majesty, Her Heirs and Successors, in the sum of four thousand dollars, and in a further sum equal to the amount at which the said Collector or superior officer of Inland Revenue estimates the maximum amount of duties to be paid by such party during any two months of the time it is to remain in force ; and such bond shall be taken before the said Collector or superior officer of Inland Revenue, who shall cause such sureties to justify as to their sufficiency before him, by affidavit endorsed upon such bond, and shall be conditioned for the rendering of all accounts and the payment of all duties and penalties which the party to whom the license is granted, will become liable to render or pay under the provisions of this Act, and that such party will faithfully comply with the requirements thereof, according to their true intent and meaning, as well with regard to such accounts, duties and penalties as to all other matters and things whatsoever.
How long such bonds under foregoing sections shall remain it force.
19. Every such bond as aforesaid shall remain in force so long as any duty upon any articles or commodities subject to Excise, or on any license, or any penalty to which the bond relates, remains unpaid by the party to whom such licence was granted.
New bond if new license.
20. But whenever any new license is granted to any party, a new bond shall be likewise entered into with reference to such new license.
New bond if surety dies, becomes insolvent, &c.
21. And a new bond shall also be given, whenever, during the period for which any license to which the bond first given relates is in force, either of the sureties dies, becomes insolvent, or removes permanently out of Canada ; and the license shall be void from the time the party to whom it was granted is required by the Collector or superior officer of Inland Revenue to enter into a new bond, until the time when such new bond is given, during which time the party neglecting to enter into such new bond shall be held to be without a license.
To whom the application for a license shall be made, and by whom issued.
22. Every application for a license under this Act shall be forwarded by the Collector of Inland Revenue to the District Inspector, or in the case of an application for a bonded manufacturing license to the Department of Inland Revenue, with such information as may be required by any departmental regulation, and so soon as the said application shall be returned to the Collector, endorse with the approval of the District Inspector or of the Department of Inland Revenue, and upon the due execution of the Bond with sureties as herein required, the Collector of Inland Revenue shall issue a license to carry on the business and to use the utensils, machinery and apparatus specified in the application, and in the place or premises therein specified, and in such places or premises only and shall immediately report the issue of such license to the Department.
Same conditions for new license.
23. Upon the expiration of every license issued under this Act, the granting of a new license in lieu thereof, shall be subject to the same restrictions and conditions as the granting of the original license was subject to.
Burden of proof of Iicense.
24. The burden of proof that any license required by this Act has issued, shall rest upon the person to whom such license is alleged to have been issued.


DUTIES PAYABLE ON LICENSES.
On general license for distilling and rectifying by any process.
25. The party in whose favor a license is granted, for distilling and rectifying, or for either, by any process, shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of two hundred and fifty dollars.
For brewing.
26. The party in whose favor a license for brewing is granted shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of fifty dollars.
For malting.
27. The party in whose favor a license for malting is granted shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of two hundred dollars;
Proviso.
Provided, that the Governor in Council may direct that establishments where malting may be carried on, shall be divided into three classes, and may exact for the first class a sum not exceeding two hundred dollars for a license,—for the second class a sum not exceeding one hundred and fifty dollars for a license, and for the third class a sum not exceeding one hundred dollars for a license.
For manufacturing Tobacco.
28. The party in whose favor a license for manufacturing Tobacco is granted shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of fifty dollars each.
For manufacturing in bond.
29. The party in whose favor a license for manufacturing in bond is granted shall, upon receiving such license, pay to the Collector of Inland Revenue the sum of fifty dollars.
To be paid before license issues.
30. All license fees shall be due and payable at the time when the license is granted, and in no case shall the certificate of license be granted until all such fees are paid.
Duties of Excise imposed.
31. In lieu and instead of all duties of Excise imposed by any Act hereby repealed on any of the articles hereinafter named or upon Beer, there shall be imposed, levied and collected on all Spirits distilled, and on all Malt and on fermented beverages made in imitation of malt liquor and wholly or in part from any other substance than malt, and on Tobacco manufactured within the Dominion of Canada, and on goods manufactured in Bond therein, the following duties of excise which shall be paid to the Collector off Inland Revenue, as herein provided, that is to say :—
On spirits.
2. On every wine gallon of spirits of the strength of proof by Sykes' hydrometer, and so in proportion for any greater or less strength than the strength of proof and for any less quantity than a gallon, sixty cents ;
On Malt.
3. On every pound of malt, one cent ;
On beer or imitation of beer.
4. On-every gallon of any fermented beverage made in imitation of Beer or Malt Liquor and brewed in whole or in part from any other substance than Malt, three cents and a quarter of a cent ;
Duties of excise on Manufactured Tobacco.
5. On Manufactured Tobaccy there shall be imposed, levied and collected the following Duties of Excise, that is to say :
Cavendish, Snuff, &c.
6. On Cavendish Tobacco, and Snuff, and on manufactured Tobacco of all kinds, except Cigars and common Canada Twist, on every pound or less quantity than a pound, ten cents :
Canada twist.
7. On common Canada Twist otherwise called Tubac blanc en torquette, being the unpressed leaf rolled and twisted, and invade wholly from raw Tobacco, the growth of Canada, for every pound or less quantity than a pound, five cents :
Cigars.
8. On Cigars per one thousand according to the value thereof as hereunder, viz :
Value not over $10 per 1000 … $ 1 00
" over $10 and not over $15 per 1000…  2 00
" "  15 "  20 "  3 00
" "  20 "  40 "  4 00
" "  40 "  5 00
On goods manufactured in bond.
9. All goods manufactured in bond ,shall, if taken out of bond for consumption in Canada, be subject to duties of excise equal to the duties of customs to which they would be subject if imported from Great Britain and entered for consumption in Canada ; and whenever any article not the produce of Canada, upon which a duty of Excise would be levied if produced in Canada, is taken into a Bonded Manufactory, the difference between the duty of Excise to which it would be so liable, and the Customs duty which would be levied on such article, if imported and entered for consumption, shall be paid as a duty of Excise, when it is taken into the Bonded Manufactory ;
Commencement of duties.
10. The said Duties shall be held to have been imposed and to have been payable on and after the thirteenth day of December in the year one thousand eight hundred and sixty-seven, on all Spirits and Tobacco, distilled, manufactured or made, or taken out of bond for consumption in Canada, on or after the said day, and on all Malt held by any Brewer Maltster, Distiller a other person on the said day, or manufactured or made thereafler ; and any duty of Excise on Beer shall be held to have been repealed on all Beer manufactured or brewed on and after the said day wholly from Malt on which a duty of Excise has been paid or will be payable ; but a duty of Excise of three cents per gallon shall be payable on Beer brewed or in process of brewing before the said day ;
On what quantities to be levied.
11. The said duties shall accrue and be levied on the quantities made or manufactured, which may be ascertained in the manner herein provided or otherwise proved, and shall be in addition to all sums charged as license duties whether on utensils or otherwise.
To be duties within the Management Act.
32. The said duties shall be in addition to all sums charged as license duties, and shall be duties within the meaning of the Act respecting the Collection and Management of the Revenue, the Auditing of Public Accounts, and the liability of Public Accountants, and shall form part of the Consolidated Revenue Fund of Canada.


OBLIGATIONS OF PERSONS HOLDING LICENSES.
Notice to Collector of intention to work at any time.
33. No Distiller, Maltster, Tobacco Manufacturer or Bonded Manufacturer shall work his Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory at any time, unless he has given at least six days previous notice in writing to the Collector of Inland Revenue, of his intention to work the same at some time not less than six nor more than twenty days after the. giving of such notice, but having commenced to work the same within such time he may continue to work the same uninterruptedly without new notice, but after any interruption of work for more than one week a new notice must be given :
What shall be working.
2. Any use made of any still, mash-tub or fermenting-tun, for the purpose of distillation, mashing, or fermentation, shall be deemed to be a working of the distillery, and an acting as a Distiller within the meaning of this Act ;
The same as to Maltsters.
3. Any use made of any cistern, couch-frame, malt-floor or kiln for the steeping, germinating or drying of any grain, shall be a working of a malt-house, and an acting as a maltster within the meaning of this Act ;
Penalty for working without notice.
4. And if any Distiller, Maltster, Tobacco Manufacturer or Bonded Manufacturer works his Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory at any time for which he has not. given notice of his intention to work the same, he shall for each day on which he so works such Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory, incur the same penalty and forfeiture as if he had worked the same without a license.
Assistance to be afforded to officer of Inland Revenue.
34. Every person licensed under this Act shall, at all times when required, supply any Officer of Inland Revenue with all assistance lights adders tools staging or other thing necessary for inspecting the premises, stock, tools or apparatus belonging to such licensed person, or for weighing, guaging or testing any article or commodity then on the premises for which the license is granted, and shall open all doors, and open for examination all boxes, packages, and all casks, barrels and other vessels, when required so to do by any Officer of Inland Revenue.
Notice of intention to alter apparatus to be given to Collector.
35. If any person or persons, holding a license under this Act, intends to make any alteration or addition to the premises, apparatus, machinery or utensils described as herein provided, or to remove any portion of such utensils, machinery or apparatus, notice in writing shall be served on the Collector of Inland Revenue of the intention to make such alterations, additions or removals, at least one week before they are commenced, and all such notices shall set forth fully and correctly the particulars of the proposed alterations, additions or removals.
Collector may require new list, &c., of apparatus.
36. The Inspector of Inland Revenue may for sufficient cause, of which sufficiency he shall be the sole judge, at any time after having given ten days notice, require a new list and description such as are herein required in an application for a license, to be made out and furnished by any party holding a license under this Act ;
Penalty for refusal.
and any party refusing to comply with such requisition, shall incur the same penalty as is provided for carrying on any business subject to Excise without license ; and every such description shall be received as evidence in all Courts of Law.


Designation of Apartments.
Inscription over entrance to premises subject to Excise.
37. There shall be conspicuously placed over the chief entrance to every place or premises subject to Excise, or where any business subject to Excise, is carried on, the name or names of the person or the name and style of the firm by whom such premises are occupied, or on whose behalf such business is carried on :
Site of letters, &c.
2. The name so placed shall be written or printed in Roman characters at least three inches in height, in white letters on a black ground ;
Inscription over entrance to each separate apartment.
3. Every separate apartment, room, granary, kiln, vault or storehouse, in every place or premises, subject to Excise, or in which any business subject to Excise is carried on, or in which is placed any utensil, apparatus or machinery, used in such business, shall have over the principal entrance thereto a notice in roman characters at least two inches in height, stating the name and designation thereof, and the purpose to which it is applied or for which it is used ;
To be subject to approved of officer of inland Revenue.
38. Every notice or written or printed designation or name of any person or persons, place or thing hereby required, shall be printed, painted, put up or affixed under and accordin; to the direction of an Officer of Inland Revenue, and at the expense of the party on whose behalf it is done.


Books, Accounts and Papers.
Books to be kept by a distiller : and what to show.
38. Every person or party licensed as a Distiller, shall keep a book or books in a form to be furnished from time to time by the Department of Inland Revenue, which books shall be open at all seasonable hours to the inspection of the Collector of Inland Revenue or other proper Officer, and wherein such Distiller shall enter, from day to day ;
The same.
1st. The quantities of grain or other vegetable production, or other substance, put by him into the mash-tub or otherwise used by him for the purpose of producing beer or wash, or consumed by him in any way for the purpose of producing spirits ;
The same.
2nd. The quantity of beer or wash fermented or made by him or in his Distillery ;
The same.
3rd. The quantity of spirits by him distilled, manufactured or made ;
The some.
4th. The hours during which his stills are worked on each day.
Books to be kept by a maltster, and what to show.
39. Every person licensed to carry on business as a Maltster, shall keep a book or books in a form to be furnished from time to time by the Department of Inland Revenue and to be open at all seasonable hours to the Collector or other proper officer of Inland Revenue, wherein such Maltster shall enter from day to day :—
The same.
1. The quantity in bushels by gauge of dry grain or leguminous seeds placed to steep or wet in any cistern or cisterns ;
The same.
2. The quantity in bushels by gauge, and in pounds by weight, of malt taken from the kilns ; and also such other particulars relative to quantity in the various stages of its manufacture as may be required by departmental regulations.
Stock Books, by any party carrying on business, subject to Excise.
40. Every distiller, maltster, tobacco manufacturer and bonded manufacturer who is required to take out a license under this Act, or who carries on any business subject to Excise, shall further keep such stock books and other books, and in such form and manner as may be ordered and prescribed by regulations approved by the Minister of Inland Revenue :
What the stock books must show.
In which Stock Books, there shall be clearly recorded day by day in the prescribed columns, a full and particular account of all Grain, Malt, Spirits, raw and manufactured Tobacco and other Stock, material or commodity brought into the Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory to which such Stock Books relate, and also of all Grain, Spirits, Malt, raw or manufactured Tobacco, or other Stock, material or commodity, sold, removed or transferred from such Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory ; together with such further particulars as may be required by any departmental regulation in that behalf ; stating in every case the name of the person from whom the same was bought or obtained, or to whom it was sold or transferred as the case may be, and also the mode of conveyance by which it was brought to the Distillery, Malthouse, Tobacco Manufactory or Bonded Manufactory, or by which it was carried therefrom :—and if any such Grain, Malt, Spirits, manufactured or raw Tobacco, or other stock, material or commodity has been conveyed by any vessel or railway to or from any Port, Wharf or Station, situated within a distance of ten miles from the Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory, then such Vessel or Railway shall be named as the conveyance by which such Grain, Spirits, Malt, Tobacco, Stock, material or commodity was conveyed as aforesaid.
Books, &c., to be produced to proper officer when required.
41. Every person who is licensed to carry on any business subject to Excise under this Act, shall, when required so to do and as often as may be required by any Officer of Inland Revenue, and at any time within ordinary business hours, or when any operation is being carried on within the premises licensed, produce for the inspection of any such officer,—
Officers may make entries therein.
1. All books, papers and accounts kept in accordance with the requirements of this or any other Act, or in accordance with the requirements of any Order in Council or any Departmental regulation made under this or any other Act, in which books or accounts such Officer may enter any memorandum, statement or account of quantities, and in such case he shall attest the same by his initials ;
Or take extracts therefrom.
2. All books, accounts, statements and returns whatsoever, and all partnership accounts used by any such person or by any copartners in carrying on any such licensed business, whether such books, memorandums, papers or accounts be considered private or otherwise ; and every such officer shall be permitted to take any extracts therefrom or any copies thereof ;
In cases of seizure, books may be seized and removed.
3. And in case of the seizure of any article or thing in any Distillery, Malt-house, Tobacco Manufactory, or Bonded Manufactory, for contravention of this Act, the seizing officer or any superior officer of Excise, may take possession of and remove all or any books, papers or accounts kept under the requirements of this Act, or under the requirements of any Order in Council or any Departmental regulation made thereunder, and may retain the same until the seizure shall be declared valid by competent authority, or the article or thing seized or the proceeds thereof shall, by such authority, be directed to be restored.
Quantities to be slated in lbs. except fluids.
42. Except as herein otherwise provided, every quantity of grain recorded or stated in the Stock Books herein mentioned, and in all returns, descriptions and statements required to be kept or made by this Act, and the quantity of every other article. or commodity, except fluids, used in or about premises subject to Excise, or entering in the manufacture of any article or commodity subject to Excise, shall be stated in pounds avoirdupois.
Fluids in wine gallons.
2. All quantities of fluids shall be stated in the aforesaid books, returns, statements and descriptions, in wine gallons :
Weights and measures.
3. All beams, scales, weights and measures used in or about any Distillery, Malt-house, Tobacco Manufactory or Boded Manufactory, shall be inspected, tested and verified by an Officer of Inland Revenue, or by an Inspector of weights and Measures, as often as any Inspector of Inland Revenue or of Excise may direct.


CLAUSES HAVING SPECIAL REFERENCE TO DISTILLERIES.


Charge of Duty on Spirits.
How it may be computed.
43. The duty upon spirits shall be charged and computed as follows :

1. Upon the grain used for its production, at the rate of one gallon of proof spirits for every seventeen pounds ;

2. Upon, the quantity of beer or wash fermented or made in the Distillery at the rate of one gallon of proof spirits for every fourteen gallons of beer or wash ;

3. Upon the quantity of beer or wash fermented or made in proportion to its alcoholic value ;

4. Upon the quantity of spirits which passes from the tail of the worm into the close receivers ;

5. Upon the quantity of spirits sold or removed from any Distillery by the Distiller or by his Agent or for his account ;

Method giving most duty to be taken.
And that method of computation which yields the greatest amount of revenue shall in all cases be the one upon which the Distiller shall pay the duty ;
Provision when damaged grain or mill offal is used.
Except that when any Distiller is about to use damaged grain, or mill offal, and shall give the proper officer one week's notice of his intention so to do, such officer shall specially inspect the beer or wash made from such grain or mill offal, and test its alcoholic value, and the quantity of such material which it contains, and if he reports that the yield of such damaged grain or mill offal is less than one gallon of proof spirits to seventeen pounds, the Minister of Inland Revenue may authorize the assessment of the duty on the highest quantity ascertained by any of the other methods, without reference to the quantity of damaged grain or mill offal used by the Distiller.
Computing duty under Sect. 43.
44. For the purpose of computing the duty by the methods prescribed in the next preceding section :—
On the quantity of grain.
1. The quantity of grain shall be the quantity actually weighed into the mashes and recorded in the Books kept under the requirements of this Act ; except that whenever the Inspector of Inland Revenue shall have cause to doubt the correctness of the quantity so entered on the said Books, he may cause an enquiry to be made by any inspecting officer of Inland Revenue, who may swear and examine parties and witnesses under oath, or he may himself in like manner enquire as to the quantity of Grain taken to the Distillery in which such Books are kept, and as to the quantity of Grain removed therefrom, and generally into the matters referred to, and shall determine as nearly as may be the actual quantity of Grain consumed in the Distillery ; and the duty may be assessed and levied on the quantity of Grain so determined, in the proportion of one gallon of Proof Spirits to every seventeen pounds of Grain :
On the quantity of Beer or Wash.
2. The quantity of Beer or Wash fermented or made in the Distillery shall be determined by the Distiller, or as often as may be directed by any departmental regulation in that behalf, by an Officer of Inland Revenue who shall gauge the quantity in the fermenting tuns at the time when the fermentation has been completed or when the beer is in a fit state for distillation ; and the quantities so determined shall be recorded by the Distiller, or by the officer of Inland Revenue as the case may be, in a Register of Fermentation under such regulations as the Department of Inland Revenue may order ;
Inquiry in case of doubt.
Except that whenever the Inspector of Inland Revenue may have cause to doubt the correctness of the quantity entered in the said Register of Fermentation, he may enquire, or cause an enquiry to be made in the manner above provided, as to the capacity of the Fermenting Tuns used in the Distillery, the frequency with which they have been used, and the quantity of Beer or Wash, from time to time fermented therein ;
Assessing duty according to result.
and the duty may be assessed and collected in the proportion of one gallon of proof spirits for every fourteen gallons of Beer or Wash determined by such Inspecting Officer, after such enquiry, to have been fermented in the distillery ;
Ascertaining the alcoholic value of the Beer or Wash.
3. The alcoholic value of any Beer or Wash made in any Distillery may be determined by any Inspecting Officer of Inland Revenue or by any Collector of Inland Revenue, who as often as he may deem it to be necessary, but not more frequently than once in each day, may take out of any Beer or Wash then in the Distillery, a quantity not exceeding twenty-eight gallons, as a sample, which he may distil or cause to be distilled, for the purpose of any computation under this Act, and he may calculate the value or strength of the Beer or Wash used in that Distillery according to the result ascertained from the sample so taken ; or—
Testing the strength of the Beer or Wash.
He may at any time test the strength of any Beer or Wash then in the Distillery, by its attenuation or by running a portion thereof not exceeding the contents of any one fermenting tun, through the Stills, in the ordinary course of working such Distillery, and may require the ordinary operatives of such Distillery to do the work, or may introduce other operatives into the Distillery for that purpose ; and for the purpose of any such computation as aforesaid he may calculate the alcoholic value or strength of the Beer or Wash used in that Distillery according to the result ascertained from the portion of such Beer or Wash so distilled, and the alcoholic value of the Beer or Wash as determined by either of the above methods, may be applied to or used in the computation and charge of duty on the Beer or Wash made in that Distillery ;
Quantity of spirits passing into the close receivers.
4. The quantity of spirits which passes from the tail of the worm into the close receivers shall be ascertained and determined by gauging the quantity and testing the strength thereof in such manner, at such periods and by such means, as may from time to time be directed by any departmental regulation in that behalf ;
Ascertaining the quantity of spirits sold or removed from the distillery.
5. he quantity of spirits sold or removed from any Distillery by the Distiller shall be the quantity recorded in the Distillery Stock Books kept under the provisions of this Act :—


Inquiry in case of doubt.
Except that whenever the Inspector of Inland Revenue shall have cause to doubt the correctness of the quantity so recorded he may enquire, or cause an enquiry to be made in the manner above provided, as to the quantity of spirits sold by the Distiller or by his agent or for his account, and as to the quantity removed froth the Distillery by any agency or vehicle whatsoever, and also as to the quantity of duty paid spirits brought into the Distillery ; and for the purpose of such enquiry all shipping notes or bills of lading signed by the Distiller or by his agent shall be taken as evidence of the sale or removal by him from his Distillery of the quantity therein specified, and the evidence on oath of any Railway Clerk, Station-Master or Agent, or of any Warehouseman or Common Carrier or Shipping Agent, as to the truth of the accounts kept by him of shipments or removals of spirits by any Distiller shall be sufficient evidence of the truth of such accounts ; and the evidence on oath of any person who has purchased any spirits from a Distiller or from his Agent, shall be taken as evidence that the spirits so bought were manufactured at the Distillery of the Distiller selling the same, unless the contrary is shewn ;
Computation on the result.
and all packages of spirits not otherwise described in the accounts or shipping notes or bills of lading relating thereto, or proven to contain some greater or less quantity, shall be reckoned as puncheons containing each one hundred and seventy-seven gallons of proof spirits ; and the difference between the quantity shewn by such enquiry to have been sold by the Distiller or removed from his Distillery, and the quantity of duty paid spirits brought into the Distillery, shall be held to be the quantity liable to duty under this Act ;
Period to which enquiries may extend : prevision if more duty is found to be payable.
6. The enquiries of the Inspecting Officer or Collector of Inland Revenue as herein provided, may be made for any period not more than one year before the time when the enquiry is commenced ; and if it is found that during the said period the returns have been made for, and the duty charged on a less quantity of spirits than is ascertained and determined by the result of such enquiry, the additional duty then determined shall become due and payable within five days after the Distiller has been notified of the result of such enquiry, and the payment of such additional duty shall be enforced in the same manner, and under the same conditions and penalties as the payment of the duty mentioned in the Semi-Monthly Returns ;
Onus of proof that the officer is wrong.
7. If the determination of the Officer under any provision of this Act be disputed, the proof of the error or wrong shall rest with the party alleging it.
Vessels, &c., to be accurately gauged once a year.
45. On or before the tenth day of July in each year, the capacity of all Spirit Receivers, Fermenting Tuns, Mash Tabs, Coolers and other vessels used in or about distilleries, shall be accurately ascertained by gauging or by actual measurement by standard measures of capacity, as the Officer of Excise may determine or direct ; and—
List to be made :—particulars.
2. A correct list thereof shall be made out, by the Distiller, in triplicate, setting forth the number, use, dimensions and capacity of every such vessel, and the said list shall be attested by the signature of the Distiller, and shall be subject to the verification and approval of the officer of Excise under whose supervision the gauging or measurement was made, and when signed by hint in testimony of such approval, every such list shall be received as evidence in all Courts of Law.
Proviso for correction.
Provided always, that every such list may at any time be revised by any superior officer and corrected, should any errors be found therein.
Triplicate copies and where to be kept.
3. One counterpart of such list shall be kept on record at the Distillery, another at the Department of Inland Revenue, and the third shall be retained by the Collector of Inland Revenue within whose district or division the Distillery is situated.
Certain apparatus to be constructed according to departmental regulations.
46. The spirit receiver, doubler, low wines receiver, faints receiver ; the safe or apparatus enclosing the tail of the worm or still,—and

2. Every pump use for removing any spirit, wash, or other matter to or from any vessel or from one vessel to another, and every lock, pipe, valve, duct, conduct, cock or connexion used for securing, leading to, or from, or between, or for giving access to any of the vessels herein mentioned or referred to,—and

3. Every valve, pipe, cock, gauge, pump, lock or other apparatus, utensil, appliance or arrangement for securing, gauging, ascertaining, testing or proving the quantity or strength of any spirit, wash or worts manufactured or distilled, or for preventing the undue abstraction of any such spirits, wash or worts,—shall be constructed, arranged and applied at the cost of the Distiller, in accordance with such plans, designs, drawings, and regulations, and of such materials as may be from time to time approved by the Department of Inland Revenue ;

Capacity of certain vessels to be marked thereon.
4. Every mash tub, fermenting tun, spirit receiver, cooler, tank, vat or other utensil or vessel, for using which a license is required, or which is used for containing or holding any cornmodity subject to Excise, shall have written, stamped or printed on it in white Roman characters at least two inches in height, on a black ground, the name or designation of the vessel or utensil and the contents thereof in wine gallons and in cubic inches ;
Pipes and conduits to be colored.
5. Every pipe, trough or conduit, used for the conveyance of spirit, shall be colored a light blue ;
Water.
6. Every pipe, trough or conduit, used for the conveyance of water, shall be painted or colored white ; and
Beer or Wash.
7. Every pipe, trough or conduit for the conveyance of beer or wash shall be colored red.
Casks how marked.
47. On both heads of every rolling cask used in any Distillery or for keeping or delivering out any spirits, there shall at all times be legibly cut, branded, or pained in oil colours, the name of the Distiller with the true contents of the cask in Wine Gallons.
Tails of worms to be inclosed in locked safes.
48. The tail of every worm in every distillery shall be enclosed in a locked or sealed "safe," or other suitable apparatus in which the strength of the spirit and low wines flowing from the worm may be approximately ascertained by the inspection of the hydrometer or other suitable instruments contained therein :
Subject to approval.
2. Every such safe shall be constructed in such manner and secured by such means and by such mechanism as may be approved by the Department of Inland Revenue ;
As to communication from worm to doubler or receiver.
3. From the said closed safe or apparatus all low wines, faints and spirits, from time to time running from the end of the worm, shall be conveyed to the doubler or spirit receiver, as the case may be, through suitable pipes of such metal as may be required by departmental regulations, visible throughout the whole of their length, with stop cocks and other appliances so arranged that the liquid may be conveyed either to the doubler or to the receiver ; but so that no portion of the liquid can be abstracted or diverted from the receiver or doubler without the knowledge and consent of the proper officer.
Certain distilleries to have two receivers ; capacity of each.
49. In distilleries where the weekly production of spirits is not over six thousand gallons, two spirit receivers shall be provided, each of which shall have sufficient capacity to contain at least one week's production of spirit :
The same in large distilleries.
2. In distilleries where the weekly production of spirits exceeds six thousands gallons there shall also be two spirit receivers, each of which shall have sufficient capacity to contain at least one day's production ;
Gauging quantities of sprits produced.
3. The quantities of spirits produced shall be gauged and ascertained by the Officer of Excise at such intervals as may be directed by his inspecting Officer.
Spirit not to be removed until guaged, &c.
50. The spirit which passes from the tail of the worm to the receiver shall not be removed from the receiver until the quantity and strength thereof has been ascertained by the Collector of Inland Revenue or other officer, and then only with the consent and in the presence of the said collector or other proper officer.
Receiver to be a closed vessel and locked.
51. The spirit receiver shall be a closed vessel, and all pipes, cocks or valves communicating therewith, as well as all means of access thereto, shall be securely locked or scaled, and the key or keys shall remain in the sole possession of the Collector of Inland Revenue or other proper officer.
No perforation allowed in receiver.
52. No vessel shall be used as a close receiver for spirits in which there has been bored or made any perforation or aperture other than those necessary for its lawful use ; and if at any time it shall be discovered that any perforation, aperture or hole has been made in such receiver, or that any such exists therein, although it may have been stopped or plugged, the existence of such perforation, aperture or hole, plugged or unplugged, shall be evidence that it has been unlawfully made and used.
Proportion of internal diameter to productive capacity of distillery.
53. The internal diameter of every spirit receiver shall be so proportioned to the productive capacity of the Distillery wherein it is placed, that the products of one day's work will measure in the receiver at least twenty-four inches in depth :
Space for examination to be left round apparatus.
2. Around, above and below every close receiver and every apparatus used for gauging or testing the strength of spirits, and every safe or apparatus used for inclosing or guarding the tail of the worm, and around and above every fermenting tun, still charger, beer pump, or spirit pump, there shall be sufficient space to admit of a full and careful examination of every such vessel or apparatus, with the contents thereof, and there shall be a sufficient light for the purpose of such inspection ;
Beer Reservoir how placed, &c.
3. The Beer Reservoir in every Distillery shall be so placed that it and every pipe, trough, hose or conduit leading into or from it may he fully seen and examined; and no pipes, troughs, conduits or hose for the passage of any water, spirit, wash or other fluid, shall be placed near to any such Beer Reservoir, or so that any fluid whatever can be run into it, except within the knowledge of the officer in charge ;
Penalty for non-compliance with these provisions.
4. Any failure to comply with the requirements or provisions of this section, after one month's notice has been given of such default, shall be sufficient cause for cancelling any license granted to the Distiller so in default, and no further license shall be granted for distilling within the premises wherein such default has occurred, until all the requirements of this and the preceding section have been fully complied with.
Certain apparatus in distillery not working to be locked up.
54. In every Distillery which is not working, all the furnace doors, worms, still heads, and doublers, with all pipes and cocks leading to or connecting with the same, shall be closed and locked or sealed in such manner as the Collector of Inland Revenue or the lnspecting officer may require or direct ; and the absence from any furnace door, still head, worm, doubler or cock, of the locks or seals herein. required, shall subject the Distiller in whose Distillery the default has occurred, to the same penalties as he would be liable to for working without a license ;
Proviso for repairs.
provided always, that whenever it becomes necessary to execute any repairs to any of the apparatus herein mentioned, the locks and seals may be removed by a proper officer of Inland Revenue, to such extent as may be actually necessary for the performance of such repairs, and during the period they are actually in progress.
Safes, metres &c., how provided and paid for.
55. All safes, metres, locks or seals which are by this Act required to be used or which may be required to be used by any departmental regulation or order in Council issued by virtue of this Act, shall he supplied by the Department of Inland Revenue, under such regulations of the department as may be adopted in that behalf ; but the cost thereof shall be borne and discharged by the Distiller, for whose premises or utensils they are provided.
Certain apparatus for redistilling low wines or faints to be locked or sealed.
56. In distilleries where a doubler is used or where a portion of the products of the still, commonly called Low Wines or faints, are passed over for redistillation, the vessels and pipes used in that process shall be locked or sealed and shall receive the Low Wines from the safe or apparatus which encloses the tail of the worm, through metal pipes, cocks or valves properly secured by locks or seals so as to prevent the running or removal of any liquid therefrom, except with the knowledge and concurrence of the proper officer.


CLAUSES HAVING SPECIAL REFERENCE TO MALT-HOUSES AND MALTING.
Weight in certain cases.
57. All measurements of grain after it has been deposited in any malt-house, or of grain in process of conversion into malt, or of malt up to the time when it has been completely manufactured, gauged and placed in the malt warehouse, shall be made by gauge and shall be stated in Winchester bushels of the standard capacity of 2150 424/1000 cubic inches ; but on the removal of any malt from a kiln, the quantity shall also be ascertained and stated in pounds.
Shape of cisterns.
58. Every Cistern shall be made with its interior truly cylindrical, or it shall be a rectangular vessel, having its bottom truly even and its sides perfectly straight and perpendicular, (but the bottom may have such an incline as is necessary for drip) or shall be of such other shape as may be approved by the Governor in Council.
Construction of couchframes.
59. Every couch-frame shall be constructed with the sides and bottom straight and at right angles with each other, and of such strength that they will preserve their true form when the frame is filled with grain.
Space to be left round either.
60. Above and around every such cistern or couch frame, there shall be sufficient space for conveniently gauging their contents, and they shall be so placed that there shall be sufficient light for that purpose and for examining the contents.
Grain how to be deposited on malt floor.
61. The Maltster shall in all cases, when required so to do by any Officer of Inland Revenue, deposit the grain in process of manufacture into malt on the malt-floor, of an equal depth over the whole surface -covered, and shall make the outward edges thereof in straight lines convenient for gauging, as may be required by the officer aforesaid.
As to steeping or moving grain.
62. No grain shall be placed in any cistern to steep or wet, nor shall any malt be placed in any kiln to be dried, nor moved from any such kiln after the drying is completed, except between the hours of eight o'clock in the morning and five o'clock in the afternoon.
Notice to officer of intent to steep grain.
63. Whenever any Maltster is about to place any grain or other commodity in a cistern, to be steeped for the making of malt, he shall first give the proper officer, when the malt-house is within a city or town, twenty-four hours' notice, or if not within a city or town, forty-eight hours' notice, of his intention to steep grain as aforesaid, stating in every such notice the day and hour at which he will place the grain in the cistern, the quantity of grain which he will then place in such cistern, and describing the cistern by number or otherwise in which it is to be placed.
Notice of intent to dry grain or move dried malt.
64. Whenever any Maltster is about to place any grain or other commodity then in process of manufacture into malt, on any kiln, to be dried, or when he is about to move any dried malt-from any such kiln, he shall notify the proper officer of his intention so to do, in the same manner as is provided in the next preceding section; and the notices required to be given by this and the next preceding section, shall be in writing, and in such form as may be from time to time required by departmental regulations.
Computing duty on malt.
65. The charge of-duty on Malt shall be computed as follows:
Gauging before wetting.
1. The grain or other commodity when about to be placed in steep shall, after it is placed in the cistern and before being wetted, be carefully gauged by the proper officer of Inland Revenue, and the quantity so ascertained shall be immediately entered by the person who gauges it, in a book provided for that purpose, and such person shall also attest the correctness of the entry by his signature ;
After wetting.
2. The proper officer shall also gauge the grain or other commodity while in the cistern after it has been wetted, while in the couch-frame and while on the malt-floor, and also at such other periods during its manufacture as may be directed by departmental regulation, and the results of such gauging shall be entered in the book provided for that purpose by the person who gauges the quantities and shall be used for computing the quantity of malt manufactured as herein provided ;
Gauging and weighing malt when dried.
3. The quantity of malt taken from the kiln after it has been dried, and the process of manufacture completed shall be gauged and weighed by or in the presence of the proper officer of Excise, and the quantity so ascertained shall be immediately entered in the book or books provided for that purpose, both in pounds and in bushels, by the person who gauges it, who shall attest every such entry by his signature.
Basis of calculation for comparing results of gauging and computations.
66. In comparing the results of the gaugings and computations made, as herein provided, the following proportions shall form the basis of calculation :

1. One hundred bushels by gauge of dry barley shall be held to be equivalent to one hundred and seven bushels by gauge of dry malt ;

2. Eighty-one and a Half bushels by gauge of dry barley shall be held to be equivalent to one hundred bushels (by gauge) of barley properly saturated with water for the purpose of malting ;

3. One hundred bushels gauged in the cistern, after the saturation is completed, or in the couch-frame, shall be held to be equal to one hundred and sixty-three bushels gauged on the floor ;

4. One hundred bushels gauged in the cistern, after saturation is completed, or in the couch-frame, shall be held to be equal to eighty-one and a half bushels by gauge of malt; And so in proportion for every greater or less quantity ;

Mode of calculating duty.
5. The principal gauge whereby the duty shall be computed, shall be that of the malt on its removal from the kiln ; but whenever the quantity computed from any other gauging or series of gaugings is greater than the final gauge of the malt, then that computation which yields the largest quantity shall be the quantity for duty ; and whenever the difference between the results of any two sets of gaugings taken as aforesaid, exceeds seven per cent., the return of the quantity of grain placed in steep shall be deemed to have been a fraudulent return and the Maltster shall be liable to all the penalties for making fraudulent or false returns ;
Weight of dry malt equivalent to a bushel.
6. Whenever any quantity of dry malt stated bushels by gauge, is to be stated by an equivalent weight in pounds, without actually weighing it, the computation shall be made by reckoning thirty-six pounds as equal to one bushel by gauge ; but the weight of all malt, when it is charged with duty and placed in the malt-warehouse, shall be determined by weighing it.
Doubts how decided.
67. If at any time any doubt or question arises as to the manner of determining the quantity of malt liable to duty under this Act, such doubt or question shall be decided and determined by the Minister of Inland Revenue, whose decision shall be final and conclusive.
Removing dried malt.
68. So soon as any malt is dried and ready for removal from the kiln, and the required notice of such removal duly given, the said malt shall be removed to the malt-warehouse, and shall be then stored under the locks of the owner thereof, and the locks of the Crown, until the duty thereon has been paid.
Storage of malt until duty is paid.
69. For the storage of malt on which the duty has not been paid, every Maltster shall, at his own charge, provide a suitable warehouse, subject to the survey of the proper officer of Inland Revenue, and every entrance to such warehouse, as well as every window or other mode of access thereto, shall be secured to the satisfaction of such Surveying Officer, and also to the satisfaction of the Inspecting Officers.
Securing maltwarehouses.
70. Every principal entrance to a malt-warehouse shall be secured by two locks, one of which shall be supplied by the Department of Inland Revenue, and the key thereof shall be kept by the Officer of Inland Revenue, the other lock shall be provided by the owner ; all other entrances shall be secured on the inside ; and every such malt-house shall be fitted up with such convenient bins or other compartments for storing the malt as may be required by the Officer of inland Revenue, so that it may at any time be gauged and the stock taken.
The same as to malt-house.
71. Whenever any Maltster ceases from working his malthouse, the doors, windows and all other means of access thereto, shall be closed and secured to the satisfaction of the proper officer of Inland Revenue, and the principal entrance shall be secured by a Crown's lock, the key whereof shall remain in the possession of the Collector of Inland Revenue, and the malthouse shall remain so closed and secured until the Maltster gives the required notice of his intention to resume working ;
Proviso.
provided always, that the Collector of Inland Revenue may, in his discretion, remove the locks while repairs are necessarily and actually in progress.
Final computations of duty.
72. The duty herein imposed upon malt shall be finally computed and charged when it is removed from the kiln and an account thereof shall then be entered in the stock books kept under this Act, which shall be balanced on the first day of each half month for the half month next preceding that day, but the duty shall be collected whenever any malt is taken from the malt-warehouse for consumption or for removal ; and the duty shall in all cases be collected on the full quantity of malt entered on the warehouse books as having been placed in such warehouse, notwithstanding any deficiency that may arise or be discovered during its delivery or removal therefrom.
Account to be kept in any required form.
73. An account shall also be kept in such other form as may be required by departmental regulation, of all malt placed in the malt-warehouse, and of all malt removed therefrom ; and the account shall be taken and recorded at the time of placing such malt in the malt-warehouse, and at the time of removing it therefrom, in a a book or books to be kept for that purpose, in such form as may be required by any departmental regulation made in that behalf.


CLAUSES HAVING SPECIAL REFERENCE TO TOBACCO MANUFACTURES.
Packages included in return and on which duty has been paid or secured, to be stamped by Collector.
74. Every package of raw and manufactured tobacco imported info Canada shall be stamped at the port where it enters the Dominion, and every package, box, case, jar, canister, or parcel of tobacco manufactured in Canada and included in any return made to the Collector of Inland Revenue under the requirements of this Act, and upon which the duty has been paid or secured to the Collector by the party making such return, shall be forthwith stamped, by the Collector, in accordance with such regulations as may be from time to time adopted by the Minister of Inland Revenue, and it shall be the duty of every Collector of Customs or Inland Revenue, as the case may be, to stamp, in the manner required, all packages, boxes or parcels upon which he has received duty, or upon which the duty has been secured :
Empty packages with stamps not allowed in tobacco manufactories.
2. No empty or partly filled package, box, jar, canister, barrel or bag of a description such as is used for packing Tobacco, Cigars or Snuff, and having attached to it any stamp or part of a stamp, whether such stamp has been defaced or not, shall be brought into, or remain in any Tobacco Manufactory.
Forfeiture of packages unstamped.
75. Any package of Tobacco which shall be exposed or offered for sale or be found in the market without being or having been sealed, stamped, labelled or marked as herein required, shall be deemed to be tobacco unlawfully in the market.
Manufacturer to provide means of weighing and stamping, &c.
76. Every manufacturer of tobacco shall provide for the use of the Collector of Inland Revenue, all necessary means, tools and apparatus for weighing and stamping the products of his manufactory (except dies or stamps), and also a convenient place wherein such process of stamping may be performed.


TIME AND FORM OF RETURNS AND PAYMENT OF DUTIES.
Month divided into two parts.
77. For the purposes of this Act, every month in each year shall be divided into the first and second half of the month :

2. The first half shall be from the first to the fifteenth day of each month both inclusive, and

3. The second half shall be from the sixteenth to the last day of each month both inclusive.

Returns for each half month.
78. All returns, unless when otherwise provided by this Act, shall be made distinct and separate for each half of every month.
Time for making returns.
79. All returns as to quantities required to be made by this Act, shall be made on the first and sixteenth days of each month for the half month next preceding such days.
Accounts to be presented to Collector and what to show.
80. Every person carrying on any business subject to Excise shall render to the Collector of Inland Revenue, or other officer whose duty it is to receive the same, a just and true account in writing extracted from the books kept as herein provided ;
As to distilleries.
Which account as to Distilleries shall exhibit :—

1. The quantity of spirits produced according to each gauge and test taken during the preceding half month, with the strength thereof ; and in a separate column, the equivalent quantity of spirits of the strength of proof ;

2. The quantity of grain, malt, spirits, beer or wash or other commodity brought into the Distillery during the preceding half month ;

3. The quantity of each kind of grain or other commodity or substance used in the distillery, in the manufacturing of spirits during the said preceding half month ;

4. The quantity of grain malted ;

5. The quantity of grain, malt or other commodity, removed from the distillery or disposed of otherwise than for distillation during the preceding half month ;

6. The quantity of spirits sold or removed from the distillery during the preceding half month ;

7. The number and denomination of packages, and the quantity in each, of spirits received into the Distillery during the preceding half month other than that manufactured therein ;

8. The quantity of Beer or Wash made and set to ferment on each day of the preceding half month ;

9. The quantity of Beer or Wash fermented and distilled on each day of the preceding half month ;

10. The quantity of spirits entered for Warehouse or,—

11. Entered Ex-Warehouse during the preceding half month ;

As to malt-houses.
And as to Malt-houses such account shall exhibit :—

1. The quantity of grain, malt, leguminous seeds or other commodity brought into the Malt-house during the preceding half month ;

2. The quantity of grain or other commodity placed in steep or wetted or used for malting on each day during-the preceding half month ;

3. The quantity of malt in bushels and pounds malted or made and removed from the kiln on each day during the preceding half month ;

4. The quantity of Grain or other commodity removed from the Malt-house or disposed of otherwise than for the production of malt, during the preceding half month ;

As to Breweries.
And as to Breweries such account shall exhibit :—

1. The quantity of malt and of each description of vegetable or sacharine matter used in the Brewery ;

2. The quantity of beer or other fermented liquor made in the Brewery ;

As to Tobacco manufactories.
And as to Tobacco Manufactories, such account shall exhibit ;—

1. The quantity of Raw Tobacco and of all other material used in the manufacture of Tobacco, brought into the manufactory during the preceding half month ;

2. The quantity of all Raw Tobacco and other material removed from the manufactory or disposed of otherwise than for the production of manufactured Tobacco during the preceding half month ;—

3. The quantity of Raw Tobacco and the quantity of all other material used in the manufacture of Tobacco during the preceding half month in the manufactory to which such return relates ;

4. The quantity of each description of tobacco, snuff or cigars manufactured in such manufactory during the preceding half month, shewing the number of packages, the description and the weight and quantity of each package, or the weight in bulk ;

5. The quantity of unmanufactured and manufactured tobacco on hand.

As to Bonded manufactories.
And as to Bonded manufactories such account shall exhibit :—

1. The quantity of each description of article or commodity brought into the manufactory to which the account relates, on each day during the preceding half month ;

2. The quantity of each description of article or commodity used in the production of the manufactured articles made in the manufactory on each day during the preceding half month ;

3. The quantity of each description of article or commodity removed from the manufactory or disposed of otherwise than for the production of the articles therein manufactured or made during the preceding half month ;

4. The quantity of each description of manufactured article or commodity made or produced on each day during the preceding half month.

To be made for each half month.
81. Every such statement shall be made for and relate to the half month next preceding the day on which it is made.
How to be attested.
82. Every account or return rendered as herein provided, shall be made and signed by the person carrying on the business to which it relates or his agent, and shall also be signed by the foreman, clerk, chief workman or other person employed in or about the premises where the business is carried on ;
Further attestation may be required.
and the Collector or any superior officer of Inland Revenue may, at any time after the making of such account or return, require any other person employed about such premises, who, in his opinion, may be best acquainted with the amount of goods produced, subject to Excise, to testify upon oath before him as to the correctness of such account or return.
Form of attestation.
83. Every such account or statement shall be attested by the persons signing the same by the following oath :
I, ________, do solemnly swear that the account above written, to which I have also subscribed my name, is true according to its purport : So help me God.
Before whom to be attested.
84. Every such oath shall be made before some Collector of Inland, Revenue or other Officer of Inland Revenue, and the Collector or Officer, before whom it is made, or any Superior Officer of Inland Revenue, may, when the account or statement is made or at any time thereafter, put to the person or persons making it such questions as are necessary to the elucidation and full understanding of the account, and for ascertaining whether such person has had the means of knowing the same to be correct ;
Officer may examine certain persons on oath.
And the Collector or officer aforesaid may also, when the account or statement is made or at any time thereafter, examine under oath any other person or persons employed, or who may at any time have been employed in or about the Distillery, Malt-house, Tobacco Manufactory, or Bonded Manufactory to which such account relates, or any person doing business therewith or selling material thereto or buying goods therefrom, and also any common carrier, agent, clerk or other person who-has been concerned in the removal of any such goods or material to or from any Distillery, Malt-house Tobacco Manufactory, or Bonded Manufactory, or in taking or keeping an account of such removals, as to the truth of all such statements, and may reject all such written statements as may be shewn by such evidence to be incorrect or unreliable, and such rejection shall render the party making the return liable lo the same penalty as he would be liable to if no return whatever had been made.
Mode of giving notices, delivering returns, &c.
85. All notices, lists, descriptions, returns, statements, accounts and reports required by this Act to be given or made to any person or officer, shall be held to be validly so given or made, if they be received by such person or officer, as the case m ay be, or if they are left at the usual place of residence of such officer or person, within the period or delay fixed herein in that behalf, without any reference to the mode by which such notice, list, description, account, statements or return was conveyed to such person or officer ; and the onus of proof that all such notices, lists, descriptions, returns, accounts, statements and reports have been given or made as herein required shall lie upon the person whose duty it is to give or make them.
When the duties shall be payable.
86. The several duties imposed by this Act shall he due and payable on the sixth and twenty-first of each mouth, for the quantities of each article or commodity produced or manufactured during the preceding half-month respectively, unless another time of payment is herein expressly fixed.
Calculation of duty, and correction of such calculation.
87. The amount of duty shall be calculated on the measurements, weights, accounts, statements and returns, taken, kept or made as herein provided, subject to correction and approval by the Collector of Inland Revenue or other Officer duly authorized thereto ; and when two or more methods for determining quantities or the amount of duty to be paid are provided for, that method which yields the largest quantity or the greatest amount of duty shall be the standard ;
If the Collector doubts the correctness of any statement, &c.
but if the Collector of Inland Revenue or any superior officer has any reason to doubt the correctness of any statement, account or return, be shall compute the weights, measurements or quantities himself, and levy the duty accordingly ; and such computation may be based on any reliable evidence respecting the quantity of material brought into the distillery, malt-house, tobacco manufactory or bonded manufactory, or as to the quantity of the manufactured article removed therefrom, or as to the quantity or strength of any articles used in any of the processes of manufacture ; and if the result is disputed, the proof of the error or wrong shall rest with the party who is liable for the payment of the duty.


BONDING OR WAREHOUSING.
Goods subject to Excise duty may be ware-housed under regulations.
88. Spirits, Malt and Tobacco subject to duty under this Act, may be deposited in any suitable warehouse without payment of the duty hereby imposed, subject to the following regulations and to such other regulations as the Governor in Council may make.
Warehouse to be provided by owner of goods, and approved.
89. The warehouse shall be provided by the owner of the goods, and shall be in conformity with such departmental regulations as may be from time to time made in that behalf, and upon being surveyed and approved as to security by the Inspecting Officer, shall be secured under the joint locks of the Crown and the proprietor or owner of the goods warehoused.
Goods to be at owner's risk.
90. All goods warehoused shall be at the risk of the owner, and if destroyed, or wasted, through the neglect of the owner, the duty shall be payable thereon as if they were entered for consumption.
Amount of bonds.
91. Bonds shall be taken for twice the amount of duties accruing on the goods.
Not less than one package to be removed.
92. No less quantity of goods shall be removed from the warehouse at any one time than is contained in one package, nor, than is subject to the payment of twenty dollars Excise duty.
Period of warehousing limited.
93. No goods shall remain warehoused for a longer period than two years, and at the end of that time the full amount of duty remaining unpaid shall be collected.
Duty to be stated in entry.
94. At the time of entering the goods for warehouse, the amount of duty shall be computed and ascertained and stated in the entry.
Transfer of goods in warehouse.
95. Except as herein otherwise provided as to malt, goods warehoused under this Act may be transferred in bond from one party to another, and may be exported, ex-warehouse or removed from one warehouse to another, without payment of duty, under such restrictions and regulations as the Governor in Council may deem necessary.
Quantity, value and packages to be described.
96. When goods are entered for warehouse, the entry shall state the exact quantity and value of goods in each package or parcel, and each package shall be described in the entry paper, and shall also be designated by a distinguishing number.
Packages to be marked.
97. Each package warehoused shall be marked with the entry number, with the date when warehoused, and with the quantity which the package contains.
Stowage of casks.
98. All casks of spirits shall be arranged and stowed in the warehouse so that access may be easily had to each cask, and so that the marks and numbers thereon may be conveniently read or ascertained.
Access to be provided for.
99. All boxes, caddies or packages of tobacco shall be arranged and stowed in warehouse so that access may be easily had to each package, and so that the stamps or other marks thereon may be easily read.
Goods in several entries not to be mixed.
100. Goods warehoused shall be so stowed or arranged that the casks, boxes or packages contained or described in one entry are placed together in separate lots ; and in no case shall the casks, boxes or packages contained or described in one entry, be intermixed with those contained or described in another.
To be remarked and re-stowed in certain cases.
101. Whenever the marks or numbers on any goods in warehouse have been omitted, or have been defaced or otherwise become illegible, or whenever such goods are not stowed or arranged in compliance with the requirements of this Act, the owner of such goods shall, on being required so to do, immediately remark or arrange or stow them, as the case may be, to the satisfaction of the Collector of Inland Revenue, or of any officer inspecting the Division ; and if the owner of such goods fails to remark, arrange or stow them in the manner herein required, for the space of one week after having been required so to do, all such goods shall be forthwith entered for duty ex-warehouse, and the duty thereon collected in accordance with the original warehouse entry.
Duty to be paid on goods taken out.
102. No goods shall be removed from warehouse for consumption unless upon the payment of the full amount of duty accruing thereon ; and the duty so paid on Spirits, Malt or Tobacco so taken out of warehouse for consumption, or which shall have directly gone into consumption, shall not be refunded by way of drawback or otherwise upon the exportation of such Spirits, Malt or Tobacco out of Canada.
Entries to be refused until the requirements of this Act are complied with.
103. Except as herein otherwise provided the Collector or other officer of Inland Revenue or Customs in whose charge goods warehoused under this or any other Act relating to warehousing may be placed, shall refuse all entries ex-warehouse until the owner of such goods or his, agent shall have complied with all conditions in respect thereto, which may be required by this or any other Act, or by any regulations made by virtue of this or any other Act.
Dutiable articles used for manufacture in bond may be received by persons so licensed as into a warehouse.
104. Any person licensed to manufacture in bond may receive into the place for which his license is granted, as into a Bonded warehouse, and except as in herein otherwise provided without payment of the duty thereon, all such spirits and other articles as are commonly used in the manufacture of the goods for which the license is granted, on a permit for that purpose to be granted by the Collector of Inland Revenue, in such form and on such bond being entered into and on such conditions as shall be prescribed in any order in Council or departmental regulation in that behalf ; but no less quantity of such spirits or other article shall be so received at any one time than might be taken out of bond for consumption.
Payment of duties on goods manufactured, &c.
105. The goods so manufactured in bond, shall remain in the place for which the license was granted, in like manner and subject to the like restrictions and to the supervision of the officers of Inland Revenue, as by law provided with respect to other goods manufactured in Canada and subject to Excise,—
Unless exported or warehoused.
and the duty thereon shall be paid in like manner within five days of the close of every half month unless such goods are then exported or warehoused, as they may be, in the manner provided with respect to other goods subject to excise.
Cancelling bond for dutiable articles received, on certain conditions.
106. Whenever the Collector of Inland Revenue is satisfied that the quantity of goods manufactured in bond by any person licensed to manufacture in bond as herein provided, and on which the duty has been paid or which have been warehoused or entered for exportation, is such that the quantity of spirits or other article received by such person under any permit granted as aforesaid must have been consumed in the manufacture of such goods, than such Collector shall give a certificate thereof to such person, who shall thereby be discharged from any obligation to pay the duty on such spirits or article ;—
Proviso, if not used within six months.
but if the spirits or other article for which any such permit has been given, remain in the place to which such permit relates longer than six months without such certificate being granted in respect thereof, then such person shall make an ex-warehouse entry, and pay the duty on so much of such spirits or article as shall not be certified to have been so consumed, and such duty shall be held to be a duty of excise and collected and accounted for as such.
Forms to be directed by the department.
107. All entry papers, either for warehouse, ex-warehouse or for removal, shall be made in such forms, and shall be attested by such affidavits, affirmations or declarations, as the Department of Inland Revenue may order.
As to malt warehoused.
108. Malt placed in a malt-warehouse, as herein provided, shall be deemed to be warehoused within the meaning of this Act ; but no such malt shall be transferred from one party to another in bond, or removed in bond from one warehouse to another, unless it be otherwise provided by regulation.
Drawback on Beer exported.
109. Any licensed Brewer who shall export any beer or malt liquor, of his own manufacture, shall be entitled to receive a drawback thereon equivalent to the duty herein imposed on the malt contained in the beer so exported, and the amount of such drawback shall be in proportion to the strength of the beer, and shall be computed n such manner and by such means as may be from time to time directed by departmental regulations in that behalf : But—
Notice of intent to export must have been given.
2. No such drawback shall be allowed or paid unless the Brewer claiming it shall have given at least two days' notice of his intention to export the beer on which it is claimed, and made such declaration as to the strength thereof as may be required by departmental regulations in that behalf, nor unless the beer shall have been duly inspected and certified by a proper officer of Inland Revenue.


PERMITS.
Conditions on which only spirits may be removed.
110. No spirits shall be removed from the distillery wherein they have been manufactured, nor from any warehouse in which they have been bonded or stored, until the duty on such spirits has been paid or secured by bond in the manner by law required, nor until a Permit for such removal has been granted in such form and by such authority as the Governor in Council may from time to time direct and determine,
Forfeiture for illegal removal.
and any spirits removed from such distillery or warehouse before the duty thereon has been so paid or secured, or before such permit has been granted, shall be seized and detained by any officer of Inland Revenue having a knowledge of the fact, and shall be and remain forfeited to the Crown.
Power to detain persons removing spirits unlawfully.
111. Any Officer of Inland Revenue, or Customs, or any Constable or Peace Officer, having general authority therefor from any superior Officer of Inland Revenue, may stop and detain any person or vehicle carrying packages of any kind containing spirits, and may examine such spirits anti require the production of a permit authorizing the removal thereof, and if such permit is produced, the Officer shall endorse the time and place of examination thereon ;
Forfeiture if no permit.
but if no such permit is produced, then such spirits, if the quantity thereof be greater than five gallons, and such officer has cause to believe that they have been unlawfully removed, may be detained until evidence
Forfeiture if no permit.
but if no such permit is produced, then such spirits, if the quantity thereof be greater than five gallons, and such officer has cause to believe that they have been unlawfully removed, may be detained until evidence to his satisfaction be adduced that such spirits were being lawfully removed, and that the duty thereon had been paid, and if such evidence be not adduced within thirty days, the spirits so detained shall be forfeited to the Crown.
Hours and conditions of removal.
112. Spirits shall not he removed from any distillery between the hours of six o'clock in the afternoon and seven o'clock in the following morning ; nor shall any spirits be removed from a distillery at any time in casks or packages containing less than forty wine gallons each ;
Forfeiture for contravention.
any spirits removed in contravention of this section, shall be forfeited to the Crown, and shall be seized by any Officer of Inland Revenue having a knowledge thereof, and dealt with accordingly.


REGULATIONS BY ORDER IN COUNCIL.
Governor in Council may make regulations for ware-housing.
113. The Governor in Council may make such Regulations as to him may seem necessary for the Warehousing of Spirits, Malt or Tobacco, or for dispensing with the prohibition to the removal or transfer of Malt in bond, under this Act, or for giving effect to any of the provisions of this Act, and declaring the true intent thereof in any case of doubt, as to him shall seem meet.
And for carrying out this Act.
114. The Governor in Council may, from time to time, make such regulations as to him may seem necessary for carrying into effect and enforcing the provisions of this Act respecting the manufacture of goods in bond, or the warehousing of such goods when manufactured, and for declaring the true intent and meaning of such provisions in any case of doubt, and for declaring how far any of the provisions of this Act shall be modified in their application to the manufacture of goods in bond and matters thereunto relating, or for substituting other provisions of the like nature in the place of any of them, which cannot in his opinion conveniently be so applied ;
May require bonds, impose penalties, &c.
and may by such regulations require any bond or any oath or affirmation which he shall deem requisite for the purposes aforesaid, and may for breach of such regulations impose any penalty not exceeding five hundred dollars in any case, or the forfeiture of the goods or articles, or things in respect of which they shall have been violated ;
Regulations may be repealed, amended, &c.
And every such regulation may, by the Governor in Council, be repealed, amended or re-enacted.
Publication and legal effect of Regulations.
115. All Regulations, whether Departmental or made by Order in Council, made under the provisions of this Act, shall have the force of law, and any infraction, breach or violation of any such regulation, s all subject the holder of a license under this Act, or any other person in the said Regulations mentioned, to such penalty or forfeiture as may by the said regulations be imposed for such offence, and the same shall be enforced in like manner as other penalties and forfeitures imposed by this Act.
Powers of offi cers of Inland Revenue and Excise.
116. The Commissioner of Inland Revenue or other person acting as Deputy Head of the Department, and every Inspecting Officer of Inland Revenue, or Inspector of Excise, shall have and may exercise in Oath and every Revenue Division all the powers and rights conferred by this Act on the Collectors of Inland Revenue.
Who shall be such officers.
117. The Inspector of Inland Revenue, and every person appointed under this Act, or employed for the purposes of this Act, or upon whom any duty is imposed by this Act, shall be known as an officer of Inland Revenue, but,—
Collectors of Inland Revenue.
118. Every Officer of Inland Revenue who is appointed to collect the duties hereby imposed in any defined district or revenue division shall be specially designated as a "Collector of Inland Revenue" ;
Officers of Excise.
and any officer who is employed or appointed to the survey of manufactures, operations or premises subject to Excise, may also be designated as an "Officer of Excise."
Not to deal in goods subject to Excise.
119. No Officer of Inland Revenue shall directly or indirectly deal or trade in any goods or commodities subject to excise or customs duties.
Power to administer oaths.
120. Every superior and Inspecting Officer, and every Collector of Inland Revenue, with such other officers as may from time to time be designated by the Governor in Council, are hereby empowered and authorized to administer all oaths and receive all declarations required or authorized by this Act.
Power of officers.
121. Every officer of Inland Revenue is hereby empowered and authorized :—
Entry into places where business subject to Excise is carried on.
1. With any assistants acting under him and by his directions, at all times, as well by night as by day, to enter into and remain in, as long as he may deem necessary, any building or place belonging to or used by any person or persons for the purpose of carrying on any trade or business subject to Excise, or in which are any machinery, utensils or apparatus, subject to Excise, or which may be used in the manufacture of goods subject to Excise ;
Inspecting apparatus, &c.
2. With any assistants acting under him and by his directions, to inspect any such building or place, and to take such account as by may deem necessary of every part thereof and of all works, vessels, utensils, goods and materials, machine and apparatus, belonging or in any wise appertaining to such business ;
Breaking partitions, &c., to discover hidden apparatus.
3. To break up or cause to be broken up or removed any floor, wall, partition, ceiling, roof, door or other part of such building; place or premises, or any ground, surrounding the for the purpose of ascertaining whether there is any pipe, worm, still, conduit, tool, vessel, utensil, machinery or apparatus, or any stock, goods, commodity or article subject to Excise concealed or kept out of view ;
Examining worms of stills, &c.
4. To examine the worm of any Still or other apparatus used by any Distiller or Bonded Manufacturer, by causing the water to be drawn off from the worm tub or refrigerator containing such worm, at any time when in the opinion of such officer the doing so will not be prejudicial t o the working of such Still or other apparatus ; or when he may deem it to be necessary to do so for the prevention or detection of fraud ;
Gauging ves-sels, &c.
5. To gauge, measure, weigh, prove, mark, label, stamp, lock, seal or otherwise designate or secure any fermenting tin, mash-tub, cistern, kiln, worm, still, spirit-receiver, pipe, cock, vessel or apparatus, furnace door, machinery or utensil, or any goods, article or commodity subject to Excise,
Closing and sealing vessels, &c.
and to close, seal and secure all or any such worms, stills, fermenting tuns, mash tubs, furnace doors and utensils, during the period when the said Distillery, Malt-house, Tobacco Manufactory or Bonded Manufactory is not at work ;
Taking samples of Tobacco manufactured, at wholesale price.
6. To take at any time that he shall see fit, a sample or samples of any Tobacco, Snuff or Cigars unmanufactured or in process of manufacture, or manufactured, in the stock or possession of any Manufacturer or Tobacco, paying for the same if demanded, at the current wholesale price of such Tobacco, Snuff or Cigars ;
Taking samples of beer or wash.
7. To take from any Distillery a sample of beer or wash, or to work the Distillery as herein provided.
Power of officers to enter into premises subject to Excise.
122. If any officer of Inland Revenue with any assistants acting under him and by his directions, after having demanded admittance into any Distillery, Malt-house, Tobacco Manufactory, or Bonded Manufactory, or into the premises of a Distiller, Maltster, Tobacco Manufacturer, or Bonded Manufacturer, or into any place or premises subject to excise, and having declared his name and business at the gate or entrance door or at any window or door of any such Distillery, Malt-house, Manufactory or place, or at the door, window or gate of any building or place forming part thereof, be not immediately admitted into such Distillery, Malt-house, Manufactory or other premises, it shall be lawful for such officer, and any person acting in his aid,
By day or night.
at all times as well by night as by day (but if by night then in the presence of a Constable or other Peace officer, to break through any of the doors, windows or walls of such Distillery, Malt-house, Tobacco Manufactory, Bonded Manufactory, or other premises necessary to be broken open or through to enable him and them to enter the said Distillery, Malt-house, Manufactory or other premises aforesaid.
Power to obtain Search Warrant and make Search.
123. The Collector or other proper Officer of Inland Revenue or any person or persons acting under him or by his directions respectively, having first obtained a Search Warrant for that purpose from some Justice of the Peace, who may grant the same on affidavit made before him and to his satisfaction and stating reasonable grounds for the issuing thereof, may, at any hour between sun-rise and sun-set, enter into and search any house, building or place mentioned in such Search Warrant, as being one in which affidavit has been made of reasonable cause to suppose that an unlicensed still, worm, mash-tub, cooler, fermenting tun, malt floor or kiln, press, cutting knife, mill or other vessel or implement is illegally in use, or the provisions of this Act otherwise contravened.
License may be suspended for certain contraventions of this Act.
124. The Minister of Inland Revenue may lawfully suspend or revoke the license of a Distiller, Maltster, Tobacco Manufacturer or Bonded Manufacturer, who shall delay, obstruct or prevent, or whose agent or servants shall delay, obstruct or prevent any officer or his assistant in or from entering into a Distillery, Rectifying House, Malt-house, Tobacco Manufactory or Bonded Manufactory, or any house, out-house, store or other place whatsoever of such Distiller, Maltster, Tobacco Manufacturer, or Bonded Manufacturer, or in or from otherwise performing his duty in the execution of any Act relating to the Inland Revenue.
Writ of Assistance may be granted , and by whom.
125. Any Judge of the Court of Queen's Bench or of the Common Pleas in the Province of Ontario, or of the Superior Court or of the Court of Vice Admiralty in the Province of Quebec, or of the Supreme Court in Nova Scotia or of the Court of Queen's Bench in New Brunswick, having jurisdiction in the place where the application is made, shall grant a Writ of Assistance upon application made to him for that purpose by the Collector of Inland Revenue or any Superior officer of Inland Revenue or by Her Majesty's Attorney General for Canada,
How long to remain in force.
and such Writ of Assistance, when issued, shall be in force during the whole of the Reign in which the same shall have been granted, and for twelve months from the conclusion of such Reign :
Powers of Officers of Excise under such writ.
2. Under authority of a Writ of Assistance so granted, any officer of Inland Revenue, or any person employed for that purpose with the concurrence of the Governor in Council, expressed either by special order or appointment or by general regulation,
Entry and search.
may enter in the night time if accompanied by Peace officer and in the day time without being so accompanied, any building or other place within the jurisdiction of the Court granting such Writ, and may search for and seize and secure any goods or things liable to forfeiture under this Act, and, in case of necessity, may break open any entrance or other doors, windows or gates and any chests or other packages for that purpose.
Justices of the Peace and others, to assist on being required.
126. All Justices of the Peace, Mayors, Bailiffs, Constables and all persons, serving under Her Majesty by commission, warrant or otherwise, and all other persons whosoever, shall aid and assist, and they are hereby respectively required to aid and assist every Officer of Inland Revenue in the due execution of any act or thing authorized, required or enjoined by this or any other Act.


PENALTIES.
Penalty for exercising any business subject to excise without license.
127. Any person who, after the passing of this Act, and without having a license under it then in force, shall—

1. Distil or rectify any spirits ;—or

2. Make any malt or steep any grain for the purpose of malting;—or

3. Brew any beer or any fermented liquor except for the use or himself or family;—or

4. Manufacture or prepare for sale or consumption any tobacco or snuff, except tobacco grown by himself and manufactured by him for his own private use ;—or

5. Who, claiming to have grown any tobacco, and manufactured it solely for his own use, shall sell or barter away any tobacco so manufactured ;

Shall forfeit and pay a penalty of two hundred dollars.

Additional penalty.
128. Any person who shall become subject to the penalty provided for in the next preceding section, shall, in addition thereto, forfeit and pay for the use of Her Majesty double the amount of excise duty and license duty which should have been paid by him under this Act.
Apparatus and goods found in any place for which no license is taken to be forfeited.
129. All Grain, Malt, Raw Tobacco and all other material or stock, and all engines, machinery, utensils, worms, stills mash-tubs, fermenting-tuns, tobacco presses or knives, and all spirits, malt, tobacco, snuff, cigars and other manufactured articles, whether completely or partly manufactured which may at any time be found in any distillery, malt-house, brewery, tobacco manufactory, bonded manufactory, or other premises or place where any thing is being done or any working carried on which is subject to Excise and for which a license is required under this Act, but in respect of which no such license has been taken out, shall be seized by any Officer of Inland Revenue having a knowledge thereof, and shall be and remain forfeited to the Crown.
Penalty on persons having in their possession apparatus for carrying on business subject to Excise without having made a return thereof.
130. Every person, who shall have in his or her possession any still, worm, mash-tub, fermenting tun, malt-floor, malt kiln, or any distilling, rectifying, brewing or malting apparatus, or any tobacco press or mill for cutting or grinding tobacco, or any machinery adapted to be used in manufacturing tobacco, without having made a full and particular list, description and return thereof as herein required, shall forfeit and pay a penalty of one hundred dollars, and all such implements, machinery or apparatus shall be seized by any officer of Inland Revenue having a knowledge thereof and shall be and remain forfeited to the Crown.
Penalty for selling or having in possession any package of manufactured Tobacco unstamped.
131. Every person who shall sell or offer for sale or have in his possession any package of tobacco, snuff or cigars upon which no label or stamp has been affixed in compliance with the requirements of this Act, shall forfeit and pay for each such offence a penalty of two hundred dollars ; and all tobacco, snuff and cigars so offered or exposed for sale or so unlawfully had in possession, without being stamped or labeled as herein required, shall be and remain forfeited to the Crown, and shall be seized by any Officer of Inland Revenue having a knowledge thereof and dealt with accordingly.
Engines and apparatus on premises in which fraud against the Revenue is committed to be forfeited.
132. Every steam engine, boiler, mill, still, worm, rectifying apparatus, fermenting tun, mash-tub, cistern, couch, machine, vessel, tub, cask, pipe and cock, with the contents thereof and all stores or stocks of grain, spirits, malt, tobacco, drugs or other material or commodity which may be in any premises or place subject to Excise, when any fraud against the revenue is committed in any such place or premises, or when the owner of any such place, premises, apparatus, goods or commodities, his agent or any person employed by him or any person having lawful possession or controul of such premises, apparatus, goods or commodities, is discovered in the act of committing, or is convicted of committing, any act in or about such place or premises which is declared by this Act to be a misdemeanor or felony, shall be and remain forfeited to the Crown and dealt with accordingly.
Seizure of articles on which duty is not paid.
133. Every article or thing subject to duty under this Act and on which the duty hereby imposed shall not have been paid at the proper time for paying the same, shall be seized by any Officer of Inland Revenue and shall be and remain forfeited to the Crown.
Penalty on Maltster fraudulently putting grain into a cistern.
134. If any Maltster shall add or cause or willingly permit to be added any grain to the grain wet in any cistern, or placed in any cistern for the purpose of being wetted, after the officer of Inland Revenue shall have taken an account thereof, he shall forfeit for every such offence the sum of five hundred dollars, and all the grain so mixed or added, together with all the grain and malt then in the Malt-house, shall be and remain forfeited to the Crown.
Penalty for removing malt before account is taken.
135. If any Maltster shall remove, or cause or willingly permit to be removed any malt from his malt-house before an account has been taken of the same by the proper officer, and in the manner required by this Act, or if any person shall receive or have any malt so removed and knowing the same to have been so removed, the Maltster or person so offending shall forfeit the sum of five hundred dollars, and the malt so removed shall be forfeited to the Crown, and shall be seized by any officer having a knowledge thereof.
Penalty for using stamped or branded packages for goods on which duty is not paid without effacing such stamp ;
136. Every person who shall put into any packages or casks which have been stamped or branded under this Act, any article or commodity subject to Excise, on which the duty imposed by this Act has not been paid or secured or which has not been inspected as herein required,
Or vending tobacco without defacing label, &c.
and every vendor of any package of tobacco or snuff labeled, branded, or sealed, as required by this Act, who shall fail to obliterate or deface such label, brand or seal before delivery to the purchaser, in the manner directed or required by any departmental regulation in that behalf, shall be guilty of a misdemeanor, and shall forfeit and pay for every such offence a penalty of one hundred dollars, and in addition thereto shall be punishable at the discretion of the Court before which the case is tried, by imprisonment for a period of not less than one nor more than twelve months.
Penalty for not malting proper returns of premises, apparatus, &c.
137. Every person carrying on any business subject to Excise, or having in his possession any premises, machinery, tools, utensils, apparatus or appliances, suitable for carrying on any business subject to Excise, who shall neglect, refuse or omit to make a true and correct return and entry at the time and in the manner required by this Act, or at any time when specially required to do so under the provisions hereof, of all workshops, apartments, utensils, tools, apparatus, machinery or appliances possessed, occupied or used by or for him, or existing in or introduced into or intended to be used in the premises wherein such business is or might be carried on ; or
Using apparatus not returned.
2. Who shall make use of any still, worm, fermenting tun, mash-tub, cistern, malt-kiln, malt-floor, vessel, utensil, spiritreceiver, fixed or moveable pipe, cock, pump or other appliance or apparatus, or permit any such to be used in his distillery, malthouse, tobacco manufactory or bonded manufactory, which or any of which have not been made known, or reported to the proper officer previous to being so used ; or for the use of which no license has been taken out as herein required ; or
Making changes without notice.
3. Who shall make any changes therein or additions thereto without duly notifying the Collector of Inland Revenue or other proper officer ; or
Using secret communica-tions, &c.
4. Who shall make, cause to be made or permit to exist, any secret, covert, or unusual connection or communication between the several parts or compartments of the premises in which such business is carried on other than are shewn on the return or entry made thereof ; or
Or pipes, &c., not duly returned.
5. Who shall allow any pipes, pumps, cocks, conduits, troughs or other means for conducting fluids or other matter from one part of such premises to another, or from one vessel to another, other than such as are clearly indicated and made known on the returns, models, diagrams or entries made in such premises or vessels or other than have been made known to the proper officer, or other than are permitted to be used by this Act ; or
Using apparatus for purposes not notified.
6. Who shall permit any apparatus, utensils, vessels, pipes, store-rooms or compartments of such premises to be used or occupied otherwise than for the purpose for which they have been entered or returned ; or
Refusing to designate uses of vessels, &c.
7. Who shall neglect or refuse to designate in the manner required by this Act, the contents or capacity of, and the purposes to which each vessel, utensil, apparatus, pipe, conduit, store-room, work-shop and compartment of such premises are respectively applied ; or
Refusing to admit Officers.
8. Who shall refuse to admit the Collector or other officer of Inland Revenue or his assistants to the premises or manufactory where any business subject to Excise is carried on, at any hour of the day or night when such business is being carried on, or when any act or thing connected with the carrying on of such business is being performed therein ; or
Or to allow inspection of apparatus.
9. Who shall refuse to admit any officer of Inland Revenue to inspect any place or premises where any grain, stock, cornmodity, material, utensil or apparatus suitable for carrying on any business subject to Excise is placed or deposited ; or
Deceiving Officers.
10. Who shall do or cause or permit to be done, any thing in or about the premises where such business is carried on, intended or likely to mislead any officer of Inland Revenue in the discharge of his duty, or to prevent him from ascertaining the true quantity of the products of the business therein carried on and subject to Excise ;
Penalty.
Shall forfeit and pay for every such offence a penalty of five hundred dollars, together with
Farther penalty.
A farther penalty of one hundred dollars for each and every day upon which such offence has been committed.
Apparatus to be forfeited.
138. Every still, worm, rectifying apparatus, fermenting tun, mash-tub, machinery, vessel, utensil, pipe, cock, pump, trough, conduit, cistern, couch-frame, or apparatus, with all and every matter or thing which they may contain, and the contents of every store-room, work-shop, malt-house, kiln, or apartment in respect of which any penalty is incurred under this Act, or which has not been entered, described or returned as herein required, shall be and remain forfeited to the Crown, and shall be seized by any officer of Inland Revenue having a knowledge thereof, and dealt with accordingly.
Penalty for refusing to assist officers.
139. Every person who shall refuse or neglect to aid any officer of Inland Revenue in the execution of any act or duty required by this Act, shall be guilty of a misdemeanor, and on conviction thereof, shall be subject to a penalty of not less than fifty dollars, nor more than one hundred dollars, and shall be also liable to imprisonment in the common Jail for a period not less than three nor exceeding six months.
Penalty for—
140. Every person carrying on any business subject to Excise who shall fail or neglect or allow any person acting for him or in his employ to fail or neglect,—
Neglecting to keep books required by this Act, &c.
2. To keep Stock Books and all such other books as are required to be kept by this Act, or by any regulation made under the provisions of this Act, or by any regulation approved by the Governor in Council, or by the Minister of Inland Revenue or by any departmental regulation in that behalf; or
Not making true entries.
3. To make true and correct entries therein of all particulars required ay this Act or by the said Regulations to be entered in such Books ; or
Falsifying books.
4. Who shall in any way alter, or falsify any such entries or make or cause or allow to be made any untrue entry or entries in the said Books ; or
Removing leaves of Books.
5. Who shall remove or cause or permit the removal from the said Books of any leaf or leaves or part of a leaf or leaves ; or
Defacing Books.
6. Who shall deface or erase or cause or permit to be defaced or erased any entry made therein ; or
Refusing to make any returns, &c.
7. Who shall neglect or refuse to make any return or statement, or to give any information or to render any accounts required by this Act ; or
Falsifying any return, &c.
8. Who shall falsify any such return, statement or account; or who shall knowingly give false information; or
Refusing to produce any Book, &c.
9. Who shall neglect or refuse to produce any book, account, statement or return herein required to be kept, or any private Books or accounts which may be demanded for the inspection of any duly authorized officer of Inland Revenue, when required so to do during ordinary business hours,—
Amount of pe-nalty and forfeiture of apparatus.
Shall forfeit any pay for every such offence a penalty of five hundred dollars, together with a further penalty equal to double the amount of license fees, duty or other impost payable under this Act on any Spirits, Malt, manufactured Tobacco, stock, goods manufactured in bond, or materials for manufacturing them ;

And every article or commodity, in respect of which any fraudulent, false, incorrect or imperfect information, entry, return, account or statement has been made or given, or in respect of which any entry, return, account, statement or information has been in whole or in part neglected or refused to be made or given, or in respect of which any entry, return, account or statement has been in whole or in part erased, defaced, removed or destroyed,—

And of stock, &c., in respect of which false return is made or information refused.
And all Spirits, raw and manufactured tobacco, goods or materials, grain, malt, hops, drugs, stock, machinery, utensils, tools, apparatus, articles or commodities, in respect of which any such fraudulent, false or imperfect entry, return, account or information has been made or given, or in respect of which any information, return, entry, or account may have been in whole or in pert neglected or omitted, or refused to be made or given, or in respect of which any entry, return, account or statement has been in whole or in part erased, defaced, removed or destroyed,—or which may be found in the Distillery, Malt-house, Tobacco Manufactory, Brewery or Bonded Manufactory, at the time when such false, fraudulent or imperfect information, entry, return, account or statement shall be discovered to have been made or given,—or at the time when it shall be discovered that the giving of any information or the making of any return, entry, statement or account has been in whole or in part neglected,—or at the time when it shall be discovered that any return, account or statement has been in whole or in part erased, defaced, removed, or destroyed,—

Shall be seized by any officer of Inland Revenue having a knowledge thereof, and shall be and remain forfeited to the Crown.

Penalty for using beams, scales, weights or measures without inspection.
141. Any person who shall use or cause or permit the using of any beams, scales, weights or measures in or about any Distillery, Malt-house or Tobacco Manufactory, Brewery or Bonded Manufactory, other than such as have been tested and inspected as herein provided and approved by the proper officer of Inland Revenue,—
Forfeiture.
shall forfeit and pay for every such offence a penalty of two hundred dollars, and pay a further penalty of fifty dollars for each and every day upon which such offence shall have been committed ; and such beams scales, weights and measures, shall be seized by any officer of Inland Revenue having a knowledge thereof, and hall be and remain forfeited to the Crown, and be dealt with accordingly.
Penalty for having unlawful per-forations in certain vessels.
142. If in any distillery there shall at any time be found a close receiver, high wine tub, low wine tub, or doubler, which has been perforated by any hole or aperture, other than such as is necessary for the lawful use of such close receiver, or in contravention of this Act, the Distiller in whose Distillery the close receiver or other vessel so perforated shall be found, although such holes or apertures or perforations have been plugged or stopped, shall be liable to the penalty of five hundred dollars ; and the spirit receiver or other vessel, with its contents, together with all the stock of spirits or grain in the Distillery at the time when such unlawful perforation is discovered, shall be and remain forfeited to the Crown.
Breaking the Crown's lock or seal, or abstracting goods, or counterfeiting labels, &c., to be felony.
143. Every person who opens or breaks any lock or seal or other contrivance attached to any apparatus, vessel, pipe, trough, safe, receiver, meter, pump, cock, room, warehouse or apartment used for the security of the revenue under this Act, or who unlawfully abstracts any Spirits, Malt or Tobacco, goods manufactured in bond, or materials for the manufacture thereof, from any place where they or any of them are retained under the supervision of any Officer of Inland Revenue, or who counterfeits any label, stamp or seal provided for by or under the provisions of this Act, or who in any way perforates any vessel or receiver containing any spirit on which the duties have not been paid, without the knowledge and consent of the Collector, of Inland Revenue, shall be guilty of felony.
Penalty for—
144. Every person carrying on any business subject to Excise, who shall refuse or neglect—
Not rendering accounts.
2. To render such accounts, statements and returns as are herein required, and at the time herein prescribed ; or
Not paying duties.
3. To pay over at the proper time the duties and license fees imposed by this Act ; or
Or forfeitures.
4. To pay over any penalty or forfeiture incurred under this Act ; for more than one month after such penalty or forfeiture has been incurred ;
License to be forfeited.
Shall by every such refusal or neglect forfeit his license, and it shall thereupon become the duty of the Collector of Inland Revenue to cause a notice of such forfeiture to be forthwith inserted in the Canada Gazette, and from and after the insertion thereof, the license shall be null and void,
No new license except on certain conditions.
nor shall any new license be granted to such person, nor shall any license be granted to any other person for carrying on any business in the premises occupied by him at the time of his failure to render true accounts and to a duties or penalties, until he shall have complied with the provisions of this Act nor until after such penalty or forfeiture has been satisfied.
Obstructing Officers a mis-demeanor.
145. Every person who shall obstruct, impede or interfere with any Officer of Inland Revenue, or any person assisting such officer in the discharge of his duty, shall be guilty of a misdemeanor, and on conviction shall be punished by imprisonment for any period not less than six months nor longer than one year.
Assaulting Officers or persons assisting them to be felony.
146. If any person, under any pretence, either by actual assault, force or violence, or by threats of such assault, force or violence, in any way resists, opposes, molests or obstructs any Officer of Inland Revenue, or any person acting in his aid or assistance, in the discharge of his or their duty under the authority of this Act, or wilfully or maliciously shoots at, maims or wounds any Officer of Inland Revenue, or any person acting in his aid or assistance, while employed for the prevention of illicit distillation, brewing, malting or manufacturing, and in execution of his or their duty, or the protection or care of any article or place seized for any contravention or supposed contravention of this Act, such person being convicted thereof, shall be adjudged guilty of felony, and shall be punishable by imprisonment for any period not less than six months nor longer than five years.
Punishment for taking away goods seized or detained.
147. If any person whatever, whether pretending to be the owner or not, either secretly or openly, and whether with or without force or violence, takes or carries away any goods, vessel, carriage or other thing which has been seized or detained on suspicion, as forfeited under this Act, before the same has been declared by competent authority to have been seized without due cause, and without the permission of the officer or person having seized the same, or of some competent authority,—
Felony.
such person shall be deemed to have stolen such goods or thing, being the property of Her Majesty, and to be guilty of felony, and shall be liable to punishment by imprisonment for any period not less than six months nor longer than two years.
Penalty on persons refusing to give evidence.
148. Any person refusing or neglecting to appear before any Justice or Justices, or any Court, to give evidence, when summoned, concerning any alleged offence against the provisions of this Act, or who shall refuse or neglect to give evidence when required, before any Officer herein authorized to examine such person, shall, for such refusal or neglect, incur a penalty of one hundred dollars.
Penalty for any contravention of this Act when no other is provided.
149. Every person who shall violate any of the provisions of this Act, or who shall neglect any duty imposed upon bun by this Act, for which violation or neglect no penalty is herein specially provided, shall be subject to a penalty of two hundred dollars.
Notice to Officer sued for any thing done in the exercise of his office, and what to contain.
150. No writ shall be sued out against, nor any process served upon any officer of Inland Revenue for any thing done in the exercise of his duty as such officer, until one calendar month after notice in writing shall have been delivered to him, or left at his usual place of abode, by the attorney or agent of the party who intends to sue out such writ or process, in which notice shall be clearly and explicitly contained the cause of action, the name and place of abode of the person who is to bring such action, and the name and place of abode of the attorney or agent ;
No other cause of action to be proved, &c.
and no evidence of any cause of such action shall be produced except of such as shall be contained in such notice, and no verdict or judgment shall be given for the plaintiff, unless he shall prove on the trial, that such notice was given ; and in default of such proof, the defendant shall receive in such action a verdict or judgment and costs.
Action to be brought within three months.
151. Every such action shall be brought within three calendar months after the cause thereof, and shall be laid and tried in the place or district where the facts were committed ;
Pleas to such action.
and the defendant may plead the general issue, and give the special matter in evidence ; and if the plaintiff shall become non-suited, or shall discontinue the action, or if upon a demurrer or otherwise, judgment shall be given against the plaintiff,
Costs.
the defendant shall recover costs, and have such remedy for the same as any defendant can have in other cases where costs are given by Law.
Amends may be tendered after notice : effect of such tender.
152. It shall be lawful for any such officer or person against whom any action shall be brought on account of any such seizure or entry, or of any thing done under the authority of this Act, within one calendar month after such notice, to tender amends to the party complaining or his agent, and to plead such tender in bar to any action, together with other pleas ; and if the court or jury (as the case may be) find the amends sufficient, they shall give a judgment or verdict for the defendant;
Costs.
and in such case, or in case the plaintiff shall become non-suited, or shall discontinue his action, or judgment shall be given for the defendant upon demurrer or otherwise, then such defendant shall be entitled to the like costs as he would have been entitled to in case lie had pleaded the general issue only ;
Money may be paid into Court.
Provided always, that it shall be lawful for such defendant, by leave of the Court where such action shall be brought, at any time before issue joined, to pay money into Court as in other actions.
Nominal damages only, if Judge certifies probable cause.
153. In any such action, if the Judge or Court before whom such action shall be tried, shall certify upon the record that the defendant or defendants in such action acted upon probable cause, then the plaintiff in such action shall not be entitled to more than twenty cents damages nor to any costs of suit.
No costs to claimant in case of seizure with probable cause certified by Judge, nor more than nominal damages against seizing Officer.
154. In case any information or suit shall be brought to trial or determined, on account of any seizure or entry made under this Act, and a verdict shall be found or decision or judgment given for the claimant, and the Judge or Court before whom the cause shall have been tried or brought shall certify on the record that there was probable cause of seizure or for such entry, the claimant shall not be entitled to any costs of suit, nor shall the person who made such seizure or entry be liable to any action, indictment, or other suit or prosecution on account of such seizure or entry ; and if any action, indictment, or other suit or prosecution, shall be brought to trial against any person on account of such seizure or entry, wherein a verdict or judgment shall be given against the defendant, the plaintiff if probable cause be certified as aforesaid on the record, besides the thing seized, if a seizure, or the value thereof, shall not be entitled to more than twenty cents damages nor to any costs of suit, nor shall the defendant in such prosecution in such case be fined more than ten cents.


RECOVERY OF DUTIES AND PENALTIES.
Duties recoverable whether account has been rendered or not.
155. Any duties of excise or license duties or fees payable under this Act shall be recoverable at any time after the same ought to have been accounted for and paid, whether an account of the quantity of spirits, malt, tobacco, drugs or other goods or commodities, has or has not been rendered as herein required, or whether a true return of the utensils, tools and apparatus on which such duty or license fees are payable, has or has not been made as herein required ;
As a debt to Her Majesty with full costs.
And all such duties and license fees shall be recoverable with full costs of suit as a debt due to Her Majesty, in any court of competent civil jurisdiction.
Recovery of penalties.
156. All penalties and forfeitures, incurred under this Act or an other law relating to Excise may be sued for and recovered in the Superior Courts of prosecuted, Law or Curt of Vice Admiralty having jurisdiction in that Province in Canada where the cause of prosecution arises, or wherein the defendant is served with process :—
If not over $500, in County or Circuit Court.
And if the amount or value of any such penalty or forfeiture does not exceed five hundred dollars, the same may also be prosecuted, sued for and recovered in any County Court or Circuit Court having jurisdiction in the place where the cause of prosecution arises or where the defendant is served with process.
How perishable articles seized may be dealt with.
157. In case of the seizure of any article, the Collector of Inland Revenue for the division in which such seizure has been made, or any superior officer of Inland Revenue may sell the same within such delay as to prevent its becoming deteriorated in value, or a part of the value consumed, by reason of the expense of keeping or the decay or waste of the same, as if it had been condemned,—and may keep in his hands the proceeds of such sale until the same has been condemned, or deemed to be condemned, or ordered to be restored to any claimant, in which last mentioned case, the Court before which the claim is heard shall order the Collector to pay over to the claimant the proceeds of such sale, in lieu of awarding restitution ;
May be given up on security.
2. Nevertheless the Collector of Inland Revenue or Superior Officer of Inland Revenue aforesaid, may deliver up to any claimant any such article, so seized as aforesaid, upon such claimant depositing in the hands of the Collector or Superior Officer such sum of money as will represent the full value thereof, or giving security to the satisfaction of such Collector or Superior officer that the value of such seizure and all costs shall be paid to the use of Her Majesty, if such article be condemned.
Burden of proof that duties have been paid, &c.
158. The burden of proof that the duties of excise have been paid and all the other requirements of this Act complied with, as regards any article of any kind subject to duty under this Act, shall lie upon the parties in whose possession the goods or articles liable to duty may at any time have been before such duties were proved to have been paid or whose duty it was to pay such duties and to comply with such requirements.
Forfeited aparatus may seized and secured until condemned.
159. If any stock, steam engine, boiler, still, fermenting tun, machinery, apparatus, vessel or utensil, or other article or commodity be forfeited under the provisions of this Act, for any contravention thereof, they may be seized by the Collector or other officer of Inland Revenue to whom such contravention may become known, or by any other person acting by the authority of such officer, at any time after the commission of the offence for which they are forfeited, and may be marked, detained, removed, sold, or otherwise secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed, sold or otherwise dealt with as the Governor in Council may direct.
Schedule to be made by Officer seizing, &c.
160. It shall be the duty of the Collector or other officer of Inland Revenue, or any person aiding or assisting him or them in seizing property as forfeited under this Act, to mark and number each separate piece, and to make out a schedule of all the property seized, with the estimated value thereof, which schedule or list shall be dated and signed by the Collector or other Officer, and a true copy thereof shall be given to the person from whom the seizure was made ;
Copies to be made and for whom.
and another copy, together with the Collector or other officer's report relating to such seizure, shall be transmitted without delay to the Department of Inland Revenue.
To be seized in Her Majesty's name.
161. All property seized under any provision of this Act, shall be seized, marked and secured in the name of Her Majesty the Queen, and the power of seizing, marking and securing the same, shall be exercised by direction and under the authority of the Collector of Inland Revenue, or other officer, where and when necessary in order to carry out the provisions of this Act :
Stock in trade and apparatus of the party owing any duties or penalties to be specially liable.
2. And (without any prejudice to the liability of any other property of the debtor or his sureties,) the grain, malt, tobacco, or other materials or stock in trade, from which any goods subject to Excise are or could be wholly or in part made, stills, mash-tubs, vats, fermenting-tuns, engines, water-wheels, tables, presses, and other machinery, implements, articles and utensils, used or capable of being used for making, manufacturing or producing any such goods or preparing any materials therefor, or by means of which any trade, business or employment subject to Excise is or has been or might be carried on, and whether so fixed as to form part of the real or immoveable property or not,— which are on the premises mentioned in the License or in the costody or possession of the party carrying on such trade or business, or in the custody or possession of any factor, agent or other person in trust for or for the use of such party, at the time when any duties become due or any penalty is incurred under this Act,—shall be and remain liable for such duties and for any penalty or forfeiture incurred by the Distiller, Brewer, Maltster, Tobacco Manufacturer or Bonded Manufacturer, on whose premises, or in custody or possession of whom or of whose factor or agent or trustee as aforesaid they are, by special and preferential privilege and lien in favour of the Crown, and may be seized and sold in satisfaction of the same under any Warrant of Distress or Writ of Execution, or other process for the recovery thereof, and may be removed by the purchaser, to whomsoever the same might otherwise belong, or into or in whose bands or possession soever the same have passed or are found,
Notwithstanding any claim or title.
and notwithstanding any title or claim to the same or privilege or lien thereon in favour of an other person or party whomsoever,—
Provision if the same be forfeited.
and shall be liable to forfeiture to the Crown, under the provisions of this Act for an contravention thereof, and if so forfeited they may be seized by the Collector of Inland Revenue or other officer of Inland Revenue, or any person acting by his authority, at any time after the commission of the offence for which they are forfeited, and marked, detained or secured until condemned or released by competent authority, and shall not, while under seizure, be used by the offender, and if condemned, they shall be removed or sold or otherwise dealt with as the Minister of Inland Revenue may direct.
Notice of seizure to be posted up.
162. So soon as an information has been exhibited in any Court for the condemnation of any goods or thing seized under this Act, notice thereof shall be put up in the office of the Clerk or Prothonotary of the Court, and also in the office of the Collector of Inland Revenue or Chief Officer of Inland Revenue, in the Inland Revenue Division wherein the goods or thing has been secured as aforesaid :
How claims to the property seized shall be determined.
2. If the owner or person claiming the goods or thing exhibits a claim to the same and gives security and complies with all the requirements of this Act in that behalf, then the said Court at its sitting next after the said notice has been so posted during one month, may proceed to hear and determine any claim which has been validly made and filed in the meantime, and to the release or condemnation of such goods or thing, as the case requires,---otherwise the same shall, after the expiration of such month, be deemed to be condemned as aforesaid, and may be sold without any formal condemnation thereof ;
Claims to be posted up.
3. No claim on the behalf of any party who has given notice of his intention to claim before the posting of such notice as aforesaid, shall be admitted, unless validly made within one week after the posting thereof : nor shall any claim be admitted, unless notice thereof has been given to the Collector of Inland Revenue or superior Officer of Inland Revenue, within one month from the seizure as aforesaid.
Condemnation if not claimed within a certain time.
163. All vehicles, goods and other things seized as forfeited under this Act or any other Act relating to Excise, or to trade or navigation, shall be deemed and taken to be condemned, and may be dealt with accordingly, unless the person from whom they were seized, or the owner thereof, do, within one month from the day of seizure, give notice in writing to the seizing Officer, the Collector of Inland Revenue in the Inland Revenue Division in which such goods were seized, or Superior Officer of Inland Revenue, that he claims or intends to claim the same :
Goods seized may be delivered up on security.
2. But any Judge having competent jurisdiction to try and determine the seizure, may, with the consent of the Collector of Inland Revenue at the place where the seized articles are secured, or of any Superior Officer of Inland Revenue order the delivery thereof to the owner, on receiving security by bond with two sufficient sureties, to be first approved by such Collector or Superior Officer of Inland Revenue, to pay double the value in case of condemnation,—which bond shall be taken to Her Majesty's use in the name of the Collector or of the Superior Officer of Inland Revenue, and shall be delivered to and kept by such Collector or Superior Officer of Inland Revenue ;—And in case such seized articles are condemned, the value thereof shall be forthwith paid to the Collector and the bond cancelled, otherwise the penalty of such bond shall be enforced and recovered.
Payment of penalty not to discharge any duty.
164. The payment of any penalty or forfeiture incurred under this Act, shall not discharge the party paying the same from the obligation to pay all duties due by such party, and the same shall be paid and may be recovered as if such penalty had not been paid or incurred.
Recovery of pecuniary penalties, and forfeitures : distress if not paid.
165. The pecuniary penalty or forfeiture incurred for any offence against the provisions of this Act, may be sued for and recovered before any two or more Justices of the Peace, having jurisdiction in the place where the offence was committed, on the oath of two credible witnesses ;—And any such penalty may, if not forthwith paid, be levied by distress and sale of the goods and chattels of the offender, under the warrant of such Justice or Justices ;
Imprisonment.
or the said Justices may, in their discretion, commit the offender to the Common Gaol, until the penalty, with the costs of the prosecution, shall be paid.
Costs may be recovered by Attorney General, &c., in any competent Court.
166. Provided always, that any pecuniary penalty or any forfeiture imposed by this Act, whatever be the amount thereof, may be sued for and recovered with costs, on the oath of any one competent witness in any Court having civil jurisdiction to the amount of such penalty or forfeiture, by Her Majesty's Attorney General, or by any other person or officer thereunto authorized by the proper authority.
Appropriation and division of penalties and forfeitures.
167. All forfeitures and penalties under this Act, after deducting the expenses of prosecution, shall, unless it be otherwise expressly provided, belong to Her Majesty for the public uses of the Dominion,—but the net proceeds of such penalty or forfeiture, or any portion thereof, may be divided between and paid to the Collector of Inland Revenue or Superior Officer of Inland Revenue, by whom the seizure was made, or the information given on which the prosecution was founded, and to any person having given information or otherwise aiding in effecting the condemnation of the goods or thing seized, or the recovery of the penalty, in such proportions as the Governor in Council may in any case or class of cases direct and appoint ;
Proviso, as to power of Governor to remit.
but nothing herein contained shall be construed to limit or affect any power vested in the Governor in Council with regard to the remission of penalties or forfeitures by this Act or any other law.
Excise Officers, &c., to be competent witnesses.
168. Any Officer of the Customs or of Inland Revenue, or other person employed in the collection of the Revenue, shall be a competent witness in any prosecution or suit under this Act, provided he be not himself the prosecutor or a party to such suit, although he has or believes himself to have some expectation of advantage to himself from the successful termination of such prosecution or suit.
Sums recovered for Her Majesty to form part of Con. Rev. Fund.
169. All sums of money paid or recovered for any penalty or forfeiture under this Act, or any part thereof belonging to Her Majesty, shall be paid to the Receiver General, and shall form part of the Consolidated Revenue Fund of Canada.
As to goods voluntarily abandoned as forfeited or penalties voluntarily paid.
170. If any article or thing be voluntarily given up or abandoned by the owner to any Collector of Inland Revenue or Superior Officer of Inland Revenue, as forfeited under this Act, or if any sum of money be voluntarily paid to any such Collector or Officer as the amount of a penalty incurred under this Act, such abandonment or payment shall be held lawful, and such article or thing may be dealt with as if legally condemned, and such sum of money as if legally recovered.
Doubts respecting the Canada Vine Growers Association, removed.
171. For the avoidance of doubt it is hereby enacted,
Act of Province of Canada, 29, 30 v., c. 121.
that the Act of the late Province of Canada passed in the session held in the twenty-ninth and thirtieth years of Her Majesty's Reign, intituled : An Act for the incorporation of the Canada Vine Growers Association, shall not be construed to empower the corporation thereby created to carry on any distilling operations for the manufacture of brandy, alcohol or other spirits from any wine, dregs, lees or other article to which there has been added any saccharine or vegetable substance or matter except such as is the produce of grapes grown by the said company ; and all stills, worms, distilling, fermenting or rectifying apparatus used by or for the said corporation, for the production of spirits, and all operations carried on for the production or rectification of such spirits shall be subject to Excise and to the provisions of this Act as to license and surveillance, in like manner as the operations of distillers are subject to such provisions, except only that spirits distilled or produced exclusively from substances the produce of grapes grown by the said company, shall be exempt from the duty herein imposed on spirits, during the period mentioned in the said Act ; and the Governor in Council may from time to time make such regulations and provisions for the survey and supervision of distilling operations carried on by the said corporation, and for causing the said corporation to refund to the government the cost of such supervision, as he may from time to time deem necessary for the security of the Revenue.

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